Taxation of non-government pensions and annuities: taxable only in the recipient's resident state, public social security taxed in source state. Non-government pensions and annuities derived by a resident of one Contracting State from sources in the other Contracting State are taxable only in the resident Contracting State. 'Pension' means periodic payment for past services or compensation for service-related injuries. 'Annuity' means a stated periodic sum payable during life or a specified period in return for adequate consideration. Payments under a public scheme forming part of a Contracting State's social security system are taxable only in the Contracting State maintaining that scheme.
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.
Taxation of non-government pensions and annuities: taxable only in the recipient's resident state, public social security taxed in source state.
Non-government pensions and annuities derived by a resident of one Contracting State from sources in the other Contracting State are taxable only in the resident Contracting State. "Pension" means periodic payment for past services or compensation for service-related injuries. "Annuity" means a stated periodic sum payable during life or a specified period in return for adequate consideration. Payments under a public scheme forming part of a Contracting State's social security system are taxable only in the Contracting State maintaining that scheme.
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