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.
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.
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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