https://www.taxtmi.com/acts?id=4483 Article 18 provides that pensions arising in a Contracting State are taxable only in that State and treats pensions as arising there when the payer is that State, a political subdivision, a local authority, or a resident of that State, thereby establishing a payor-based nexus for primary taxing rights. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4483 Article 18 provides that pensions arising in a Contracting State are taxable only in that State and treats pensions as arising there when the payer is that State, a political subdivision, a local authority, or a resident of that State, thereby establishing a payor-based nexus for primary taxing rights. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4483