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.
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Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
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.
Appears in 5 contracts
Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
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 where such income is derived.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Pensions 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.
Appears in 2 contracts
Samples: www.firs.gov.ng, aopsglobal-ng.com
PENSIONS AND ANNUITIES. 1. Pensions and other similar remuneration arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment to a resident of a Contracting State and including any annuity paid to such a resident shall be taxable only in the State from which such income is derivedfirst-mentioned State.
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Samples: www.sif.admin.ch
PENSIONS AND ANNUITIES. (1. ) Pensions and other similar remuneration paid in consideration of of, past employment to a resident of a Contracting State state and any annuity paid to such a resident shall be taxable only in the State from which such income is derived.
Appears in 1 contract
Samples: www.firs.gov.ng
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 in consideration of past employment shall be taxable only in the State from which such income is derivedthat State.
Appears in 1 contract
Samples: Agreement