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 ... Summary
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.
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