Taxation of non-government pensions and annuities: taxation confined to the recipient's State of residence. Non-government pensions and annuities derived by a resident of one Contracting State from sources within the other Contracting State may be taxed only in the resident State; pension means periodic payment for past services or compensation for injury, and annuity means a stated periodic sum payable for life or a specified period in return for adequate and full consideration.
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.
Taxation of non-government pensions and annuities: taxation confined to the recipient's State of residence.
Non-government pensions and annuities derived by a resident of one Contracting State from sources within the other Contracting State may be taxed only in the resident State; pension means periodic payment for past services or compensation for injury, and annuity means a stated periodic sum payable for life or a specified period in return for adequate and full consideration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
