Taxation of non-government pensions: pensions and annuities taxable only in recipient's state of residence under treaty definitions. Non-government pensions and annuities received by a resident from sources in the other Contracting State are taxable only in the resident State. "Pension" ... Summary
Taxation of non-government pensions: pensions and annuities taxable only in recipient's state of residence under treaty definitions.
Non-government pensions and annuities received by a resident from sources in the other Contracting State are taxable only in the resident State. "Pension" means periodic payments for past services or compensation for service-related injuries; "annuity" means a stated periodic sum payable during life or a specified period in return for adequate and full consideration in money's worth.
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