Pension or annuity tax exclusivity: income sourced in one territory may be taxed only in that source territory. Article 13 of the Greece DTAA provides that any pension or annuity derived by a resident of one territory from sources in the other territory may be taxed only in that other territory, assigning the primary taxing right to the territory where the income arises and limiting the residence state's taxing rights over such payments.
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.
Pension or annuity tax exclusivity: income sourced in one territory may be taxed only in that source territory.
Article 13 of the Greece DTAA provides that any pension or annuity derived by a resident of one territory from sources in the other territory may be taxed only in that other territory, assigning the primary taxing right to the territory where the income arises and limiting the residence state's taxing rights over such payments.
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