Article 18 - Pensions / Pensions and Social security payments

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Full Text of the Document

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....Contracting State in consideration of past employment shall be taxable only in that State. As per UN Model Tax Convention Article 18 (Alternative A) * Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political sub division or a local authority thereof shall be taxa....