Pensions: taxation generally confined to the resident's State, with public social security scheme payments taxable only in the paying State. Pensions and comparable retirement remuneration paid to a resident are taxable only in the State of residence, but payments under a public scheme forming part of a Contracting State's social security system, or of its political subdivisions or local authorities, are taxable only in the State administering 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.
Pensions: taxation generally confined to the resident's State, with public social security scheme payments taxable only in the paying State.
Pensions and comparable retirement remuneration paid to a resident are taxable only in the State of residence, but payments under a public scheme forming part of a Contracting State's social security system, or of its political subdivisions or local authorities, are taxable only in the State administering that scheme.
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