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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Pensions Under Article 18 of DTAA Taxed Exclusively in Resident's Country, Subject to Article 19 Conditions</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Japan and another Contracting State specifies that pensions and similar remuneration paid to a resident of one Contracting State for past employment are taxable exclusively in that Contracting State. This provision is subject to the conditions outlined in paragraph 2 of Article 19. The agreement aims to prevent double taxation on pensions and similar income, ensuring that such income is taxed solely in the country of residence of the recipient.
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