Pensions and annuities may be taxed in the source state when paid to a resident of the other contracting state. Pensions and annuities arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in the State where they arise; ... Summary
Pensions and annuities may be taxed in the source state when paid to a resident of the other contracting state.
Pensions and annuities arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in the State where they arise; an "annuity" is a stated sum payable periodically during life or for a specified period in return for adequate and full consideration in money or money's worth.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
