Common use of PENSIONS AND ANNUITIES Clause in Contracts

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.

Appears in 29 contracts

Samples: Treaty Series 2016, Agreement, www.cottgroup.com

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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 20 contracts

Samples: Ataf Model Agreement, South African Revenue, Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 18 contracts

Samples: Double Taxation Agreement, www.sars.gov.za, www.sars.gov.za

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.

Appears in 8 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, Tax Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 6 contracts

Samples: South African Revenue, Double Taxation Avoidance Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration annuities 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.

Appears in 6 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, www.grantthornton.com.ph

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities 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.

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 1 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.

Appears in 5 contracts

Samples: 360.lexisnexis.at, www.ris.bka.gv.at, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. (1. Subject ) Pensions (other than pensions to the provisions of paragraph 2 of which Article 19, pensions 19 applies) and other similar remuneration annuities paid to a resident of a one of the Contracting State in consideration of past employment and any annuity paid to such a resident States shall be taxable only in that State.

Appears in 5 contracts

Samples: www.investmentfiji.org.fj, www.legislation.gov.au, www.frcs.org.fj

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.

Appears in 5 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned Contracting State.

Appears in 5 contracts

Samples: www.mof.gov.sa, www.mof.gov.sa, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity employment, whether paid to such periodically or in a resident lump-sum, shall be taxable only in that State.

Appears in 5 contracts

Samples: Taxation Agreement With Turkey, Taxation Agreement With Turkey, Taxation Agreement With Turkey

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment, and annuities paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall may be taxable only taxed in that State.

Appears in 4 contracts

Samples: Mauritius Double Taxation Agreement, Agreement, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of Article 20 (Government Service) and of paragraph 2 of Article 19this Article, pensions and other similar remuneration paid to in consideration of past employment and annuities derived and beneficially owned by 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 Contracting State.

Appears in 4 contracts

Samples: www.unclefed.com, www.swissbanking.ch, www.irs.gov

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, 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 in consideration of past employment shall be taxable only in that State.

Appears in 4 contracts

Samples: www.ujp.gov.mk, Agreement, Treaty Series

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration or annuities 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.

Appears in 4 contracts

Samples: www.mof.gov.sa, www.mof.gov.sa, www.mof.gov.sa

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.

Appears in 3 contracts

Samples: Mauritius Double Taxation Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration in consideration of past employment, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 3 contracts

Samples: internationaltaxtreaty.com, static.pmg.org.za, www.nyansa-africa.com

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, pensions pensions, annuities 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.

Appears in 3 contracts

Samples: www.investmentfiji.org.fj, www.frcs.org.fj, www.frcs.org.fj

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.

Appears in 3 contracts

Samples: internationaltaxtreaty.com, www.ris.bka.gv.at, www.parlament.gv.at

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, 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 in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com, www.dfa.ie

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and pensions, other similar remuneration or annuities, arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident State, shall be taxable only in that other State.

Appears in 3 contracts

Samples: Agreement, Treaty Series 2013, www.revenue.ie

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities and other similar remuneration periodic 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.

Appears in 2 contracts

Samples: archive.treasury.gov.au, www.aph.gov.au

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration or annuities, arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first- mentioned State.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article (19), pensions pensions, annuities and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident State, shall be taxable only in that the first-mentioned State.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident State, shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities paid to an individual who is 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 Contracting State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, auditors.am

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and any pension or other similar remuneration remuneration, and any annuity, paid to a resident of a Contracting State from a source in the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: Agreement, Agreement

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 one of the States in consideration of past employment and as well as any annuity paid to such a resident resident, shall be taxable only in that State.

Appears in 2 contracts

Samples: www.incometaxindia.gov.in, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 (2) of Article 1921 pensions, pensions annuities and other similar remuneration paid to a the 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.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity arising in a Contracting State and paid to such a resident shall of the other Contracting State may be taxable only taxed in that the first-m entioned Contracting State.

Appears in 2 contracts

Samples: www.botswanalaws.com, botswanalaws.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, www.multi-count.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities paid to an individual who is 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 Contracting State.

Appears in 2 contracts

Samples: Agreement, www.taxsutra.com

PENSIONS AND ANNUITIES. 1. Subject Subjects to the provisions of paragraph 2 of Article 19, pensions pension and other similar remuneration and annuities 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.

Appears in 2 contracts

Samples: Agreement, phl.hasil.gov.my

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment 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.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, www.econ-e.gr

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, www.sars.gov.za

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 may be taxable only taxed in that State.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration and annuities paid to an individual who is 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 Contracting State.

Appears in 2 contracts

Samples: mof.ge, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities and other similar remuneration remuneration, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned State. The preceding sentence shall also apply to pensions paid and other payments made under the provisions of the social security legislation of a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration in consideration of past employment, or any annuity, 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.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and any pension or other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident of one of the States shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, download1.fbr.gov.pk

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, 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 Contracting State.

Appears in 2 contracts

Samples: assets.gov.ie, www.revenue.ie

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of remuneration, and annuities, arising in a Contracting State in consideration of past employment and any annuity paid to such a resident shall may be taxable only taxed in that State.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment employment, and any annuity paid to such a resident shall be taxable only in that State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities arising in a Contracting State and paid to a resident of a the other Contracting State may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned Contracting State.

Appears in 1 contract

Samples: www.burs.org.bw

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 1 and 2 of Article 1918, 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 may be taxable taxed only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. ) Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration in consideration of past employment and annuities 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.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities 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 State, shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration for past employment and annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only taxed in that the first-mentioned Contracting State.

Appears in 1 contract

Samples: www.burs.org.bw

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1920, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment in a Contracting State, payments under the social security legislation of a Contracting State and any annuity paid to such derived from sources within a resident shall Contracting State may be taxable only taxed in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.,

Appears in 1 contract

Samples: Tax Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first- mentioned State.

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1921, pensions and other similar remuneration and annuities paid to an individual who is 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 Contracting State.

Appears in 1 contract

Samples: www.veritaszim.net

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1921 (Government Service), 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.

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar simil ar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 1 contract

Samples: www.sars.gov.za

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration and any annuity paid to a resident of a Contracting State in consideration of past employment and any annuity paid which are subject to such a resident tax in that Contracting State shall be taxable only in that State.

Appears in 1 contract

Samples: Kuwait Double Taxation Agreement

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration paid in consideration of past employment 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.

Appears in 1 contract

Samples: 81.144.160.101

PENSIONS AND ANNUITIES. 11 . Subject to Except where the provisions of paragraph 2 of Article 1919 , pensions and other similar remuneration , as well as annuities paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall may be taxable only taxed in that StateState .

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), 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.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. 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 in consideration of past employment shall be taxable only in that State.

Appears in 1 contract

Samples: www.dfa.ie

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, periodic or non-periodic, and annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident State, shall be taxable only in that the first mentioned State.. This provision shall also apply to pensions and allowances paid under a public scheme organised by a Contracting State in order to supplement the benefits of the social security legislation

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph ofparagraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities arising in a Contracting State and paid to a resident of a the other Contracting State may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned Contracting State.

Appears in 1 contract

Samples: botswanalaws.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.

Appears in 1 contract

Samples: www.sars.gov.za

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment and any annuity paid to such a resident of the other Contracting State, shall be taxable only in that other State.

Appears in 1 contract

Samples: www.multi-count.com

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 employment, and any annuity paid to such a resident annuity, shall be taxable only in that State.

Appears in 1 contract

Samples: www.rs.ge

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions pension distributions and other similar remuneration paid to derived from sources within a Contracting State and beneficially owned by a resident of the other Contracting State, whether paid periodically or as a Contracting single sum, may be taxed by the first-mentioned State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State.under the following conditions:

Appears in 1 contract

Samples: www.sars.gov.za

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of this Article and paragraph 1 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment to a resident of one of the States and any annuity paid to such a resident resident, shall be taxable only in that StateStates.

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. 1- Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities 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 Contracting State.

Appears in 1 contract

Samples: download1.fbr.gov.pk

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension 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 of a Contracting State shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident State, shall be taxable only in that the first-mentioned State.

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, 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.

Appears in 1 contract

Samples: www.burs.org.bw

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and any pension 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 in that other Contracting State and any annuity paid to such a resident shall from such a source may be taxable only taxed in that other State.

Appears in 1 contract

Samples: Tax Agreement

PENSIONS AND ANNUITIES. 1. Subject to to, the provisions of paragraph Paragraph 2 of Article 19, pensions any pension 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 of a Contracting State shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of this Article 19and paragraph 1 of Article 20, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment to a resident of one of the States and any annuity paid to such a resident resident, shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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