Pensions taxation: source-state may tax pensions, social security payments and annuities paid to nonresidents under treaty. Pensions, similar remuneration for past employment, annuities and social security payments arising in one Contracting State and paid to a resident of the other may be taxed in the state where they arise; an annuity is a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth.
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.
Pensions taxation: source-state may tax pensions, social security payments and annuities paid to nonresidents under treaty.
Pensions, similar remuneration for past employment, annuities and social security payments arising in one Contracting State and paid to a resident of the other may be taxed in the state where they arise; an annuity is a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth.
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