Taxation of pensions may allow both Contracting States to tax pension income under the DTAA, subject to Article 20(2). Pensions and similar remuneration paid to a resident for past employment may be taxed in both Contracting States under the DTAA, subject to the limitation in paragraph 2 of Article 20 which may constrain those dual taxing rights.
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Provisions expressly mentioned in the judgment/order text.
Taxation of pensions may allow both Contracting States to tax pension income under the DTAA, subject to Article 20(2).
Pensions and similar remuneration paid to a resident for past employment may be taxed in both Contracting States under the DTAA, subject to the limitation in paragraph 2 of Article 20 which may constrain those dual taxing rights.
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