Pension taxation confined to resident's Contracting State under treaty, subject to qualifying conditions in related treaty provisions. Pensions and other similar remuneration paid in consideration of past employment are taxable only in the resident Contracting State, subject to the proviso referencing paragraph 2 of Article 19 which may modify or qualify that allocation.
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 taxation confined to resident's Contracting State under treaty, subject to qualifying conditions in related treaty provisions.
Pensions and other similar remuneration paid in consideration of past employment are taxable only in the resident Contracting State, subject to the proviso referencing paragraph 2 of Article 19 which may modify or qualify that allocation.
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