Pensions taxable in resident state under the tax treaty, excluding source-state taxation subject to related treaty provision. Pensions and similar remuneration paid in consideration of past employment shall be taxable only in the State of which the recipient is a resident, thereby allocating exclusive taxing rights to the resident State and limiting source-state taxation, subject to the provisions of paragraph 2 of Article 19 which may qualify this rule.
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.
Pensions taxable in resident state under the tax treaty, excluding source-state taxation subject to related treaty provision.
Pensions and similar remuneration paid in consideration of past employment shall be taxable only in the State of which the recipient is a resident, thereby allocating exclusive taxing rights to the resident State and limiting source-state taxation, subject to the provisions of paragraph 2 of Article 19 which may qualify this rule.
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