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Taxation of pensions and annuities: income from another Contracting State is taxable only in the resident State. Income comprised of pensions (excluding those in article 18) or annuities received by a resident of one Contracting State from sources in the other Contracting State is taxable only in the resident State. 'Pension' means periodic payments for past services or compensation for injuries; 'annuity' means a stated periodic sum payable during life or a specified period 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.
Taxation of pensions and annuities: income from another Contracting State is taxable only in the resident State.
Income comprised of pensions (excluding those in article 18) or annuities received by a resident of one Contracting State from sources in the other Contracting State is taxable only in the resident State. "Pension" means periodic payments for past services or compensation for injuries; "annuity" means a stated periodic sum payable during life or a specified period in return for adequate and full consideration in money or money's worth.
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