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 ... Summary
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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