Pension taxation principle: pensions for past employment taxable only in recipient's state of residence under DTAA. Subject to paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
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Provisions expressly mentioned in the judgment/order text.
Pension taxation principle: pensions for past employment taxable only in recipient's state of residence under DTAA.
Subject to paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
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