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. ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 1 
Join Channel 
