Non-government pensions and annuities taxed only in resident state, public social-security pensions taxable in source state. Non-government pensions and annuities paid to a resident of one Contracting State from sources in the other are taxable only in the resident State. Payments under a public scheme that is part of a Contracting State's social security system or of a political subdivision or local authority are taxable only in the State operating that scheme. 'Pension' means periodic payment for past services or compensation for service-related injuries. 'Annuity' means a stated periodic payment made in return for adequate and full consideration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-government pensions and annuities taxed only in resident state, public social-security pensions taxable in source state.
Non-government pensions and annuities paid to a resident of one Contracting State from sources in the other are taxable only in the resident State. Payments under a public scheme that is part of a Contracting State's social security system or of a political subdivision or local authority are taxable only in the State operating that scheme. "Pension" means periodic payment for past services or compensation for service-related injuries. "Annuity" means a stated periodic payment made in return for adequate and full consideration.
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