Non-government pensions and annuities: taxation confined to the recipient's State of residence with narrow definitions. Pensions and annuities paid to a resident from sources in the other Contracting State may be taxed only in the resident State. "Pension" means a periodic ... Summary
Non-government pensions and annuities: taxation confined to the recipient's State of residence with narrow definitions.
Pensions and annuities paid to a resident from sources in the other Contracting State may be taxed only in the resident State. "Pension" means a periodic payment for past services or compensation for injuries incurred during service. "Annuity" means a stated sum payable periodically during life or a specified period under an obligation in return for adequate and full consideration in money or money's worth.
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