PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State.
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned State.
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and 2 of Article 18, pensions or annuities derived by a resident of a Contracting State shall be taxable only in that Contracting State.
PENSIONS AND ANNUITIES. 1. Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l9, any pensions or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may be taxed in that other State.
PENSIONS AND ANNUITIES. 1. Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in the State from which such income is derived.
PENSIONS AND ANNUITIES. 1. Any pension (other than a pension of the kind referred to in Article 18) or other similar payment or any annuity paid to a resident of one of the Contracting States shall be taxable only in that Contracting State.
PENSIONS AND ANNUITIES. 1. Any pension (other than a pension of the kind referred to in paragraph 2 of Article 19) and any annuity, derived from sources within a Contracting State by an individual who is a resident of the other Contracting State and is subject to tax on the whole or portion thereof in the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State to the extent that it is included in income for the purpose of the other Contracting State.
PENSIONS AND ANNUITIES. 1. Pensions (including government pensions) and annuities paid to a resident of a Contracting State shall be taxable only in that State.
