TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 18: OECD & UN Models on Taxing Pensions and Social Security, Key Differences in Alternatives A & B Explained.</h1> Article 18 of the OECD and UN Model Tax Conventions addresses the taxation of pensions and social security payments. Under the OECD Model, pensions paid to a resident of a Contracting State for past employment are taxable only in that State. The UN Model offers two alternatives: Alternative A aligns with the OECD, while Alternative B allows taxation in another Contracting State if certain conditions are met, such as the payer having a permanent establishment in that State. Exceptions exist for pensions under public schemes, which are taxable only in the State where the scheme is based.
TaxTMI 
TaxTMI 
