Pensions and similar remuneration taxable only in the resident State, with annuities defined as periodic payments for consideration. Pensions and similar remuneration paid to a resident of a Contracting State are taxable only in that State, subject to Article 19(2); an annuity is defined as a stipulated periodic sum payable during life or a specified period when paid in return for adequate and full consideration in money or money's worth.
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.
Pensions and similar remuneration taxable only in the resident State, with annuities defined as periodic payments for consideration.
Pensions and similar remuneration paid to a resident of a Contracting State are taxable only in that State, subject to Article 19(2); an annuity is defined as a stipulated periodic sum payable during life or a specified period when paid in return for adequate and full consideration in money or money's worth.
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