Non-government pensions and annuities: taxable only in the recipient's resident state under the DTAA framework. Non-government pensions and annuities derived by a resident of one Contracting State from sources within the other Contracting State may be taxed only in ... Summary
Non-government pensions and annuities: taxable only in the recipient's resident state under the DTAA framework.
Non-government pensions and annuities derived by a resident of one Contracting State from sources within the other Contracting State may be taxed only in the resident Contracting State. Pension means a periodic payment for past services or compensation for injuries in the course of service. 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.