Pensions taxable only in resident State; exclusive taxation rule applies to pension income from past employment under the treaty. Pensions and similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State under the ... Summary
Pensions taxable only in resident State; exclusive taxation rule applies to pension income from past employment under the treaty.
Pensions and similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable only in that State under the treaty, subject to the proviso in paragraph 2 of Article 19 which may affect that allocation.
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