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" ... Summary
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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