https://www.taxtmi.com/circulars?id=9293 Article 18(3) permits a Government to tax pensions it pays, using permissive language "may"; this allows both the payor State and the residence State to tax a government pension, and any resulting double taxation is to be relieved under the Treaty's double-tax relief provision. en-us Thu, 11 Oct 1979 00:00:00 +0530 Fri, 03 Jun 2011 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9293 Article 18(3) permits a Government to tax pensions it pays, using permissive language "may"; this allows both the payor State and the residence State to tax a government pension, and any resulting double taxation is to be relieved under the Treaty's double-tax relief provision. Circulars Income Tax Thu, 11 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9293