Pensions and annuities: taxable only in the individual's state of residence under the treaty, subject to related provisions. Pensions and annuities paid in consideration of past employment to an individual resident of a Contracting State are taxable solely in that State, subject ... Summary
Pensions and annuities: taxable only in the individual's state of residence under the treaty, subject to related provisions.
Pensions and annuities paid in consideration of past employment to an individual resident of a Contracting State are taxable solely in that State, subject to paragraph 2 of Article 19. "Pensions and other similar remuneration" means periodic payments after retirement for past employment or compensation for employment-related injuries. "Annuity" means a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth.
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