Common use of PENSIONS AND ANNUITIES Clause in Contracts

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, 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 19 contracts

Samples: Agreement, www.revenue.ie, internationaltaxtreaty.com

AutoNDA by SimpleDocs

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, 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 18 contracts

Samples: Agreement, South African Revenue, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 14 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, 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 11 contracts

Samples: Agreement, phl.hasil.gov.my, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 10 contracts

Samples: Double Taxation Agreement, www.hacienda.gob.es, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 9 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 9 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 7 contracts

Samples: Agreement, Agreement, Double Taxation Avoidance Agreement Between Malaysia and Bosnia And

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 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 7 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, 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: Double Taxation Avoidance Agreement, www.revenue.ie, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 2 and 4 of Article 1819, pensions and any pension or other similar remuneration for past employment or any annuity arising in a State and paid to a resident of a Contracting the other State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.

Appears in 5 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1819, 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 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1818 of this Agreement, 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 4 contracts

Samples: internationaltaxtreaty.com, Treaty Series 2011, www.rs.ge

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid periodically 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 4 contracts

Samples: internationaltaxtreaty.com, www.mof.go.jp, www.aph.gov.au

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and any pension or other similar remuneration paid to a resident of one 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 shall be taxable only in that other State.

Appears in 4 contracts

Samples: Pengesahan Agreement, Pengesahan Agreement, Pengesahan Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, 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 4 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, 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 4 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, 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 4 contracts

Samples: Taxation Agreement, Taxation Agreement, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1821, pensions pensions, and 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: Taxation Avoidance Agreement, Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819 (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 3 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 Contracting State.

Appears in 3 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 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 1819 of this Convention, 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 2 contracts

Samples: Convention, www.dfa.ie

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 em- ployment shall be taxable only in that State.

Appears in 2 contracts

Samples: app.parlamento.pt, app.parlamento.pt

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 annuities shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

AutoNDA by SimpleDocs

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and any 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: www.incometaxindia.gov.in

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 StateState from which such payments are made.

Appears in 1 contract

Samples: ujp.gov.mk

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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 StateState .

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration remu- neration and annuities paid to an individual who is a resident of a Contracting State in consideration consid- eration of past employment and any annuity paid to such a resident shall be taxable only in that State.

Appears in 1 contract

Samples: app.parlamento.pt

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820 of this Agreement, 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: phl.hasil.gov.my

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and employment, or any annuity paid to such a resident resident, shall be taxable only in that State.

Appears in 1 contract

Samples: www.revenue.ie

PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 of Article 1821 pensions, pensions annuities and other similar remuneration paid to a ta 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 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any or an 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 1819 of this Agreement, 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 Contracting State.

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, 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 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, any pensions and 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 shall be taxable only in that other State.

Appears in 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, 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 1 contract

Samples: Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and may be taxable in the other State. This provision shall also apply to any annuity annuities paid to such a resident shall be taxable only in that of a Contracting State.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, 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: Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 1819, 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: www.incometaxindia.gov.in

PENSIONS AND ANNUITIES. 1. 1. Subject to the provisions of paragraph 2 of Article 1820, 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

Time is Money Join Law Insider Premium to draft better contracts faster.