Taxation of non-government pensions: taxed only in the recipient's State of residence; annuity and pension defined. Non-government pensions and annuities paid to a resident of one Contracting State from sources in the other Contracting State may be taxed only in the resident State. 'Pension' denotes periodic payments for past services or compensation for service-related injuries. 'Annuity' denotes a stated periodic sum payable for life or a specified period pursuant to an obligation to pay in return for adequate and full consideration in money's worth.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of non-government pensions: taxed only in the recipient's State of residence; annuity and pension defined.
Non-government pensions and annuities paid to a resident of one Contracting State from sources in the other Contracting State may be taxed only in the resident State. "Pension" denotes periodic payments for past services or compensation for service-related injuries. "Annuity" denotes a stated periodic sum payable for life or a specified period pursuant to an obligation to pay in return for adequate and full consideration in money's worth.
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