Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Pensions and annuities for residents under DTAA taxed only in home state, with exceptions in another article.</h1> Pensions and annuities paid to a resident of a Contracting State, as defined under a Double Tax Avoidance Agreement (DTAA) between New Zealand and another country, are subject to taxation only in the resident's home state. An annuity refers to a periodic payment made for life or a specified period, provided in exchange for adequate consideration. This provision is subject to exceptions outlined in another article of the agreement.
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