Pension taxation limited to resident state, while public social security and public pensions taxed in the paying state.

Pensions and annuities derived by a resident from sources in the other Contracting State are taxable only in the recipient's State of residence, except that social security benefits and other public pensions paid by a Contracting State to residents of the other State or to U.S. citizens are taxable only in the paying State. Pension and annuity terms are defined by periodicity and consideration. Alimony payable under written agreement or decree is taxable only in the recipient's State of residence; periodic child support under similar instruments is taxable only in the payer's State.

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