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 ... Summary
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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