Taxation of pensions and annuities restricted to the recipient's state of residence under the treaty provisions. Pensions and annuities sourced in one Contracting State but received by a resident of the other may be taxed only in the resident State. Pension means ... Summary
Taxation of pensions and annuities restricted to the recipient's state of residence under the treaty provisions.
Pensions and annuities sourced in one Contracting State but received by a resident of the other may be taxed only in the resident State. Pension means periodic payments for past services or compensation for service-related injuries. Annuity means a stated periodic payment for life or a specified period, payable under an obligation in return for adequate monetary consideration.
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