https://www.taxtmi.com/acts?id=4423 Pensions, similar remuneration, alimony and annuities paid to a resident are taxable in the resident Contracting State; the other Contracting State may also tax such payments if the payer is its resident or a permanent establishment therein. Payments under a public social security scheme of a Contracting State or its subdivisions are taxable only in that State. Definitions clarify that pensions are periodic payments for past employment or injury compensation and annuities are stated periodic sums paid for adequate consideration. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 16:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4423 Pensions, similar remuneration, alimony and annuities paid to a resident are taxable in the resident Contracting State; the other Contracting State may also tax such payments if the payer is its resident or a permanent establishment therein. Payments under a public social security scheme of a Contracting State or its subdivisions are taxable only in that State. Definitions clarify that pensions are periodic payments for past employment or injury compensation and annuities are stated periodic sums paid for adequate consideration. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4423