Pensions and social security payments taxable only in the source contracting state under the treaty allocation rule. Pensions and other similar remuneration paid in consideration of past employment by a resident of one Contracting State, and payments under a public ... Summary
Pensions and social security payments taxable only in the source contracting state under the treaty allocation rule.
Pensions and other similar remuneration paid in consideration of past employment by a resident of one Contracting State, and payments under a public social security scheme to a resident of the other Contracting State, are taxable only in the first-mentioned State.
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