TaxTMI 
TaxTMI 
Pensions, Social Security, Annuities, Alimony, and Child Support
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....this paragraph, the amount of any such pension or remuneration arising in a Contracting State that, when received, would be exempt from taxation in that Contracting State if the beneficial owner were a resident thereof shall be exempt from taxation in the Contracting State of which the beneficial owner is a resident. 2. (a) Where an individual who is a resident of a Contracting State is a me....
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....as income of the individual unless, and then only to the extent that, it is paid to, or for the benefit of, that individual from the pension fund (and not transferred to another pension fund established __________ in a transfer that qualifies as a tax-deferred transfer under the laws of __________). In such case, the provisions of paragraph 1 of this Article, which generally is subject to paragrap....
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.... Alimony paid by a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State. The term "alimony" as used in this paragraph means periodic payments made pursuant to a written separation agreement or a decree of divorce, separate maintenance, or compulsory support, which payments are taxable to the recipient under the laws of t....