Pension Funds

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....ng the period that he exercises an employment or self-employment in the other Contracting State shall be deductible (or excludible) in computing the individual's taxable income in that other Contracting State; and b) any benefits accrued under the pension fund, or contributions made to the pension fund by or on behalf of the individual's employer, during that period shall not be treated as part ....

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....ore the individual began to exercise an employment or self-employment in the other Contracting State; and b) the competent authority of the other Contracting State has agreed that the pension fund generally corresponds to a pension fund established in that other Contracting State. 3. (a) Where a citizen of the United States who is a resident of__________  exercises an employment in________....

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....the employment, shall not be included in computing the employee's taxable income in the United States. (b) The relief available under this paragraph shall not exceed the lesser of: (i) the relief that would be allowed by the United States to its residents for contributions to, or benefits accrued under, a generally corresponding pension fund established in the United States; and (ii) the amou....