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        DTAA

        Article 21 - Non-Government pensions and annuities

        Oman

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        Non-government pensions and annuities: taxable only in the recipient's state of residence; definitions and consideration rules specified. Non-government pensions and annuities paid to 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 work-related injuries. 'Annuity' means a stated periodic sum payable during life or for a specified period in return for adequate and full consideration in money or moneys 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.

                                Non-government pensions and annuities: taxable only in the recipient's state of residence; definitions and consideration rules specified.

                                Non-government pensions and annuities paid to 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 work-related injuries. "Annuity" means a stated periodic sum payable during life or for a specified period in return for adequate and full consideration in money or moneys worth.


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