Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Non-Government Pensions and Annuities Taxed Only in Resident's Home State Under DTAA Article 19</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Mauritius and another Contracting State addresses the taxation of non-government pensions and annuities. It stipulates that pensions and annuities received by a resident of one Contracting State from sources within the other Contracting State are taxable only in the resident's home state. A 'pension' is defined as periodic payments for past services or injury compensation, while an 'annuity' refers to periodic payments made under a contractual obligation in exchange for consideration.