Pensions taxation: pensions and similar retirement payments are taxable only in the recipient's State of residence under the treaty. Pensions and other similar remuneration paid to a resident in consideration of past employment are taxable only in the resident State under Article 18, ... Summary
Pensions taxation: pensions and similar retirement payments are taxable only in the recipient's State of residence under the treaty.
Pensions and other similar remuneration paid to a resident in consideration of past employment are taxable only in the resident State under Article 18, allocating primary taxing rights to the State of residence and restricting source State taxation, subject to the cross-reference in Article 19(2).
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