Common use of PENSIONS Clause in Contracts

PENSIONS. 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 shall be taxable only in that State.

Appears in 365 contracts

Samples: Agreement, Agreement, Agreement

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PENSIONS. 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 shall be taxable only in that State.

Appears in 203 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 95 contracts

Samples: mof.ge, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 70 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 31 contracts

Samples: Agreement of 28th, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 28 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 27 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 21 contracts

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

PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 20 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 15 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

PENSIONS. 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 employ- ment shall be taxable only in that State.

Appears in 14 contracts

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

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 14 contracts

Samples: internationaltaxtreaty.com, www.mofa.go.jp, www.mofa.go.jp

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 14 contracts

Samples: eservices.gazt.gov.sa, internationaltaxtreaty.com, gstc.gov.sa

PENSIONS. (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 shall be taxable only in that State.

Appears in 12 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 11 contracts

Samples: app.parlamento.pt, mof.gov.sa, mof.gov.sa

PENSIONS. 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 to a resident of the other Contracting State, shall be taxable only in that other State.

Appears in 11 contracts

Samples: Agreement, Mauritius Double Taxation Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 11 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 10 contracts

Samples: Agreement, Agreement, Agreement

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

Appears in 10 contracts

Samples: Double Taxation Agreement, Agreement, Double Taxation Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 10 contracts

Samples: Note, Agreement, Double Taxation Avoidance Agreement

PENSIONS. 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 shall be taxable only in that State. However such pensions and other similar remuneration may also be taxed in the other Contracting State if they arise in that State. This provision shall also apply to pensions and other similar remuneration paid under the social security legislation of a Contracting State or under a public scheme organised by that State in order to supplement the benefits of its social security legislation.

Appears in 10 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 8 contracts

Samples: Agreement, internationaltaxtreaty.com, internationaltaxtreaty.com

PENSIONS. 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 shall be taxable only in that State.

Appears in 7 contracts

Samples: France Kenya Double Tax Agreement, Double Tax Agreement, www.emta.ee

PENSIONS. 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 to a resident of the other Contracting State, shall be taxable only in that other State.

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

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

Appears in 6 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

PENSIONS. 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 shall be taxable only in that Statethe Contracting State of which the recipient of the pension is a resident.

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. (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 employment, shall be taxable only in that State.

Appears in 6 contracts

Samples: Artistes and Sportsmen, www.parlament.gv.at, data.parliament.uk

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration (whether periodic or lump-sum payments) paid to a resident of a Contracting State in consideration of past employment or self-employment shall be taxable only in that State.

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, 18 pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 5 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, www.iras.gov.sg

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 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 resident shall be taxable only in that State.

Appears in 5 contracts

Samples: www.rahandusministeerium.ee, internationaltaxtreaty.com, internationaltaxtreaty.com

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions 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 shall be taxable only in that the first-mentioned State.

Appears in 5 contracts

Samples: Agreement, www.iras.gov.sg, www.iras.gov.sg

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1920, pensions 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 shall be taxable only in that the first-mentioned State.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 5 contracts

Samples: Agreement, Agreement, www.riigiteataja.ee

PENSIONS. 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 State, shall be taxable only in that State.

Appears in 5 contracts

Samples: Agreement, Barbados Double Taxation Agreement, Agreement

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

Appears in 5 contracts

Samples: rdb.manz.at, internationaltaxtreaty.com, www.midlandconsult.com

PENSIONS. Subject to the provisions of paragraph 2 of Article article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 5 contracts

Samples: Agreement, Double Taxation Agreement, Tax Agreement

PENSIONS. 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 shall be taxable taxed only in that State.

Appears in 4 contracts

Samples: Agreement, Double Taxation Agreement, Agreement

PENSIONS. 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 shall be taxable only in that State.

Appears in 4 contracts

Samples: www.finanze.gov.it, www.sars.gov.za, soliq.uz

PENSIONS. (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 shall be taxable only in that State.

Appears in 4 contracts

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

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

Appears in 4 contracts

Samples: Agreement, Agreement, Double Taxation Agreement

PENSIONS. Subject to the provisions of paragraph 2 1 of Article 1918, pensions and other similar remuneration paid to derived from sources within one or other of the Contracting States by a resident of a Contracting State in consideration of past employment shall be taxable only in that the latter State.

Appears in 4 contracts

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

PENSIONS. 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 shall be taxable only in that State.

Appears in 4 contracts

Samples: www.ird.gov.tt, internationaltaxtreaty.com, www.gov.il

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

Appears in 4 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, www.iras.gov.sg

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions 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 shall be taxable only in that the first-mentioned State.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

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

Appears in 4 contracts

Samples: Double Taxation Agreement, Taxation Agreement, Agreement

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

Appears in 4 contracts

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

PENSIONS. 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 shall be taxable only in that State.

Appears in 4 contracts

Samples: Agreement, Signed On, www.riigiteataja.ee

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19l9, pensions and other similar remuneration paid to a resident of a Contracting State States in consideration of past employment shall be taxable taxed only in that State.

Appears in 3 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: www.emta.ee, auditors.am, auditors.am

PENSIONS. 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 shall be taxable only in that State.

Appears in 3 contracts

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

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

Appears in 3 contracts

Samples: Agreement, Agreement, phl.hasil.gov.my

PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in that the first-mentioned State.

Appears in 3 contracts

Samples: www.legislation.gov.au, www.legislation.gov.au, internationaltaxtreaty.com

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

Appears in 3 contracts

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

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions any pension and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Article 1, phl.hasil.gov.my

PENSIONS. Subject to the provisions of paragraph paragraphs 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid (including annuities paid as part of a pension arrangement) to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: China Double Taxation Agreement, Agreement, Double Taxation Agreement

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: Agreement, Agreement, download1.fbr.gov.pk

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PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration remuneration, including payments under the social security legislation of a Contracting State, paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: www.ilajapan.org, www.taxpolicy.ird.govt.nz, www.mof.go.jp

PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 19, 19 of this Convention pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

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

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918 of this Convention, pensions and other similar remuneration (including lump sum payments) paid to a resident of a Contracting State in consideration of past employment or self-employment shall be taxable only in that State.

Appears in 3 contracts

Samples: mof.ge, www.llv.li, www.rs.ge

PENSIONS. (1) Subject to the provisions of paragraph 2 (2) of Article 1919 of this Convention, 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 3 contracts

Samples: assets.publishing.service.gov.uk, www.emta.ee, www.rahandusministeerium.ee

PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions pen- sions and other similar remuneration paid to a resident of a Contracting State in consideration consid- eration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: app.parlamento.pt, app.parlamento.pt, mof.ge

PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration remuneration, paid to a resident of a Contracting State State; in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

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

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

Appears in 3 contracts

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

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: Agreement, Agreement, www.taxpolicy.ird.govt.nz

PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: www.mofa.go.jp, www.mof.gov.sa, www.mof.go.jp

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remunerasion paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remu- neration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to and annuities beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: www.mofa.go.jp, www.mofa.go.jp, www.mof.go.jp

PENSIONS. (1) Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration in consideration of past employment, paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 3 contracts

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

PENSIONS. Subject to the provisions of paragraph 2 of Article 1920, pensions any pension and other similar remuneration for past employment arising in a Contracting State (including pensions and payment under social security legislation) and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that other State.

Appears in 3 contracts

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

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: Agreement, Agreement, Convention

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions 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 shall be taxable only in that the first-mentioned Contracting State.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. Subject to the provisions of paragraph 2 (1) of Article 19article XX, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

Samples: www.incometaxindia.gov.in, internationaltax.co.in

PENSIONS. 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 shall employment, may be taxable taxed only in that State.

Appears in 2 contracts

Samples: www.ujp.gov.mk, www.ujp.gov.mk

PENSIONS. Art. 18 Subject to the provisions of paragraph 2 of Article Art. 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, tayros.bg

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Agreement, Agreement

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

Appears in 2 contracts

Samples: Agreement, dgi.mef.gob.pa

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

Appears in 2 contracts

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

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: www.mofa.go.jp, www.mof.go.jp

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.. Governmental Functions

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, assets.publishing.service.gov.uk

PENSIONS. 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 shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

PENSIONS. Subject to the provisions of article 19, paragraph 2 of Article 191, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.. Article 19

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

PENSIONS. Subject to the The provisions of paragraph 2 of Article 1919 notwithstanding, any pensions and other substantially similar remuneration that are paid to a resident of a Contracting State in consideration of past for prior employment shall be taxable only in that State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

PENSIONS. § 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 shall be taxable only in that State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

PENSIONS. 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 shall be taxable only in that Statethe State of which the recipient of the pension is a resident.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS. (1) Subject to the provisions of paragraph 2 paragraphs (1) and (2) of Article 1918, 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: Agreement, www.revenue.ie

PENSIONS. 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 shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: www.mofa.go.jp, www.mof.go.jp

PENSIONS. 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 shall be taxable only in that Con- tracting State.

Appears in 2 contracts

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

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration remunerations paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement, www.ncilawgroup.com

PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions 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 shall be taxable only in that the first-mentioned State.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, social security payments and other similar remuneration annuities paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. However, where such income arises in the other Contracting State and the recipient is not liable to tax in the first-mentioned State in respect of that income, the income may be taxed in that other Contracting State.

Appears in 2 contracts

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

PENSIONS. 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 shall be taxable only in that State.

Appears in 2 contracts

Samples: soliq.uz, www.hacienda.gob.es

PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment State, shall be taxable only in that State.

Appears in 2 contracts

Samples: www.hacienda.gob.es, assets.publishing.service.gov.uk

PENSIONS. Subject to Notwithstanding the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration remunerations paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

Samples: www.finanze.it, workarea.et-gw.eu

PENSIONS. Subject to the provisions of paragraph 2 of Article 1917, pensions any pension and other similar remuneration for past employment arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that other State.

Appears in 2 contracts

Samples: lampiran1.hasil.gov.my, www.nalog.ru

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