Pensions taxation limited to the resident state under the tax treaty, subject to specified treaty exceptions. Subject to paragraph (1) of Article XX, pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State, confining primary taxing jurisdiction over retirement-related employment income to the state of residence while preserving treaty exceptions.
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Provisions expressly mentioned in the judgment/order text.
Pensions taxation limited to the resident state under the tax treaty, subject to specified treaty exceptions.
Subject to paragraph (1) of Article XX, pensions and similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State, confining primary taxing jurisdiction over retirement-related employment income to the state of residence while preserving treaty exceptions.
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