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of <h1>Tax Rules Clarify Cross-Border Income Treatment for Pensions, Social Security, Alimony, and Child Support Payments</h1> Statutory provisions address taxation of pensions, social security, annuities, alimony, and child support between contracting states. The specific tax treatment for different types of payments, generally allowing taxation in the resident's state of origin. Key principles include exempting certain pension fund incomes, limiting taxation of social security payments, and providing specific rules for alimony and child support payments across jurisdictions.
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