Non-government pensions and annuities taxed only in the recipient's state, with annuity defined by periodic payments for consideration. Non-government pensions and similar remuneration, and annuities arising in one Contracting State and paid to a resident of the other, are taxable only in the recipient's State of residence. The term annuity means a stated sum payable periodically during life or for a specified period, under an obligation to make payments in return for adequate and full consideration in money or moneys' 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.
Non-government pensions and annuities taxed only in the recipient's state, with annuity defined by periodic payments for consideration.
Non-government pensions and similar remuneration, and annuities arising in one Contracting State and paid to a resident of the other, are taxable only in the recipient's State of residence. The term annuity means a stated sum payable periodically during life or for a specified period, under an obligation to make payments in return for adequate and full consideration in money or moneys' worth.
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