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, ... Summary
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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