Pension Funds

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....l to the pension fund during 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 per....

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.... pension fund was substituted) were made before 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 ....

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....idual's employer, during that period, and that are attributable to 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 corr....