Pensions: taxation confined to the resident Contracting State for pension income arising from past employment. Pensions and analogous payments made to a resident of a Contracting State in respect of past employment are taxable only in the State of residence under Article 16 of the Double Taxation Avoidance Agreement concerning taxation of income with Libya, allocating taxing rights for such pension receipts exclusively to the recipient's Contracting State.
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: taxation confined to the resident Contracting State for pension income arising from past employment.
Pensions and analogous payments made to a resident of a Contracting State in respect of past employment are taxable only in the State of residence under Article 16 of the Double Taxation Avoidance Agreement concerning taxation of income with Libya, allocating taxing rights for such pension receipts exclusively to the recipient's Contracting State.
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