Pensions and Social Security Payments

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 subdivision or a local authority thereof shall be taxable only in that State. Article 18 (Alternative B) 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid ....