Non-government pensions and annuities: taxation limited to recipient's state of residence under treaty terms. Taxation of non-government pensions and annuities is allocated to the taxpayer's residence: such pension or annuity received by a resident from sources in ... Summary
Non-government pensions and annuities: taxation limited to recipient's state of residence under treaty terms.
Taxation of non-government pensions and annuities is allocated to the taxpayer's residence: such pension or annuity received by a resident from sources in the other Contracting State may be taxed only in the first-mentioned Contracting State. "Pension" means a periodic payment for past services or compensation for service-related injuries. "Annuity" means a stated periodic sum payable for life or a specified period under an obligation to pay in return for adequate and full consideration in money or money's worth.
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