Residence-based taxation of pensions: pensions and similar remuneration taxed only in the recipient's state of residence. Pensions and analogous remuneration paid in respect of past employment to a resident of a Contracting State are taxable only in that State, subject to ... Summary
Residence-based taxation of pensions: pensions and similar remuneration taxed only in the recipient's state of residence.
Pensions and analogous remuneration paid in respect of past employment to a resident of a Contracting State are taxable only in that State, subject to related treaty provisions that may modify or limit this allocation of taxing rights.
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