Pensions residency taxation: pensions and similar remuneration are taxable only in the recipient's contracting state, subject to treaty proviso. Pensions and other remuneration paid in consideration of past employment are taxable exclusively in the State of which the recipient is a resident, subject to the treaty's referenced exception in a related provision.
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.
Pensions residency taxation: pensions and similar remuneration are taxable only in the recipient's contracting state, subject to treaty proviso.
Pensions and other remuneration paid in consideration of past employment are taxable exclusively in the State of which the recipient is a resident, subject to the treaty's referenced exception in a related provision.
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