https://www.taxtmi.com/manuals?id=4470 Pensions for past employment are generally taxable only in the resident State, granting a resident-state taxing right. The UN Model provides Alternative A, under which public social security scheme payments are taxable only in the paying State, and Alternative B, which permits source-state taxation where the payer is a resident or where a permanent establishment or fixed base in the source State incurred and bears the obligation to pay. en-us Thu, 08 Feb 2024 18:57:00 +0530 Wed, 14 Feb 2024 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4470 Pensions for past employment are generally taxable only in the resident State, granting a resident-state taxing right. The UN Model provides Alternative A, under which public social security scheme payments are taxable only in the paying State, and Alternative B, which permits source-state taxation where the payer is a resident or where a permanent establishment or fixed base in the source State incurred and bears the obligation to pay. Manuals Income Tax Thu, 08 Feb 2024 18:57:00 +0530 https://www.taxtmi.com/manuals?id=4470