Common use of PENSIONS Clause in Contracts

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, However such pensions paid and other similar payments made by remuneration may also be taxed in the Government 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, a political subdivision State or a local authority thereof under a public welfare scheme organised by that State in order to supplement the benefits of the its social security system of that Contracting State shall be taxable only in that Contracting Statelegislation.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by benefits, whether periodic or lump-sum compensation, granted under the Government social security legislation of a Contracting State, State or under any public scheme organized by a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State for social welfare purposes shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 Contracting other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, a political State or an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by the Government of made, whether periodically or in a Contracting Statelump-sum, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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 Contracting other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or a political subdivision, a local authority or a statutory body thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, State or a political subdivision statutory body or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid Pensions and other similar payments made by under the Government social security legislation of a Contracting State, State to a political subdivision or a local authority thereof under a public welfare scheme resident of the social security system of that other Contracting State shall be taxable only in that Contracting other State.

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. 2. Notwithstanding the provisions provision of paragraph 1, pensions paid and other similar payments made by a pension fund approved by the Government and other payments made under a public scheme which is part of the social security system of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by allowances, periodic or non-periodic, paid under the Government social security legislation of a Contracting State may be taxed in that State, a political subdivision or a local authority thereof . This provision also applies to pensions and allowances paid under a public welfare scheme of the social security system of that organized by a Contracting State shall be taxable only in that Contracting Statefor social welfare purposes.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, State or a political or administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. (2. ) Notwithstanding the provisions of paragraph 11 and subject to the provisions of paragraph 2 of Article 18, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State, a political subdivision or a local authority thereof State under a public welfare scheme of the social security system legislation of that the other Contracting State shall be taxable only in that Contracting other State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, 1 of this Article pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by remuneration, paid under the Government social security legislation of a Contracting State may be taxed in that State, a political subdivision or a local authority thereof . This provision shall also apply to pensions and other similar remuneration paid under a public welfare scheme of the social security system of organized by that Contracting State shall be taxable only in order to supplement the pension benefits provided for under that Contracting Statelegislation.

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. (2. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system or a special fund of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, social security pensions paid and other similar payments made by the Government a social security instrumentality of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions pensions, annuity paid and other similar payments made by the Government of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by benefits, whether periodic or lump-sum compensation, granted under the Government social security legislation of a Contracting State, State or under any public scheme organized by a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall for social welfare purposes may be taxable only taxed in that Contracting State.

PENSIONS. 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 shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, social security pensions paid and other similar payments made by the Government a social security instrumentality of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, 1 of this Article pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall may be taxable only taxed in that Contracting State.

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 Contracting other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or a local authority thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or a political, or administrative sub-division or a local authority thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by allowances, periodic or non periodic, paid under the Government social security legislation of a Contracting State may be taxed in that State, a political subdivision or a local authority thereof . This provision also applies to pensions and allowances paid under a public welfare scheme of organised by a Contracting State in order to supplement the social security system benefits of that Contracting State shall be taxable only in that Contracting Statelegislation.

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 territory in consideration of past employment shall be taxable only in that Contracting Stateterritory. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that Contracting State a territory shall be taxable only in that Contracting Stateterritory.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or a political subdivision, a local authority or a statutory body thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or a local authority thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system or a special fund of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 may be taxable only taxed in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. 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 may be taxable only in that Contracting the first-mentioned State. 2. Notwithstanding the provisions provision of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system or a special fund of a Contracting State, or of the Government or a local authority thereof in accordance with the law of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by the Government of a Contracting Stateallowances, a political subdivision periodic or a local authority thereof non-periodic, paid under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that State. This provision also applies to pensions and allowances paid under a public scheme organised by a Contracting StateState in order to supplement the benefits of that legislation.

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. The provision shall also apply to life annuities paid to a resident of a Contracting State. 2. Notwithstanding the provisions of paragraph 1Pensions and life annuities paid, pensions paid and other similar periodical or occasional payments made by the Government of a Contracting State, a State or one of its political subdivision or a local authority thereof under a public welfare scheme subdivisions in respect of the social security system of that Contracting State insuring personal accidents shall be taxable only in that Contracting State.

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 Contracting State. (2. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State shall be taxable only in that Contracting State.

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 Contracting State. (2. ) Notwithstanding the provisions of paragraph (1) and subject to the provisions of paragraph (2) of Article 19, pensions paid and other similar payments made remuneration received by the Government an individual being a resident of a Contracting State, a political subdivision or a local authority thereof State under a public welfare scheme of the social security system legislation of that the other Contracting State shall may also be taxable only taxed in that Contracting other State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918 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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme State from the statutory social insurance of the social security system of that other Contracting State shall be taxable only in that Contracting other State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security legislation or system of that a Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. 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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public welfare scheme which is part of the social security system or a special fund of the Government of a Contracting State, a political subdivision State or a territorial administrative units (i. e. local authority authorities) thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or a local authority thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall may be taxable only taxed in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by the Government allowances, periodic or non periodic, paid to a resident of a Contracting State in consideration of past employment under the social security legislation of that State may be taxed in that State, a political subdivision or a local authority thereof . This provision also applies to pensions and allowances paid under a public welfare scheme of organized by a Contracting State in order to supplement the social security system benefits of that Contracting State shall be taxable only in that Contracting Statelegislation.

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. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or State of a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision subdivisions or a local authority authorities thereof under or by a public welfare scheme legal person which is part of the social security system of that Contracting State shall may be taxable only taxed in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall may be taxable only taxed in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pension 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 Contracting other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State thereof shall be taxable only in that Contracting State.

PENSIONS. 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 shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid Alimony and other similar payments made by the Government of amounts (including child support payments) arising in a Contracting State, State and paid to a political subdivision or a local authority thereof under a public welfare scheme resident of the social security system of that other Contracting State shall be taxable only in that Contracting other State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State, a political subdivision or a local authority thereof State under a public welfare scheme of the social security system legislation of that the other Contracting State shall be taxable only in that Contracting other State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the its social security system of that Contracting State legislation shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment State, shall be taxable only in that Contracting the first- mentioned State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under the Government social security system of a Contracting State, a political State or an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting Statebenefits whether periodic or lump-sum compensation, a political subdivision or a local authority thereof granted under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or State of a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting that. State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting Stategovernment, a political subdivision or a local authority thereof of a Contracting State under a public welfare scheme of the its social security system of that Contracting State or public welfare plan shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system or from a special fund of that a Contracting State or local authority thereof shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of which is part the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by payments, whether periodic or lump-sum compensation, granted under the Government social security legislation of a Contracting State, State or under any public scheme organised by a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State for social welfare purposes shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme which is part of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, a political State or an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, a political State or an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding Any pension or other similar payment paid out under the provisions of paragraph 1, pensions paid and other similar payments made by the Government a social security system of a Contracting State, a political subdivision State or a local authority thereof under to a public welfare scheme resident of the social security system of that other Contracting State shall be taxable only in that Contracting the first-mentioned State.

PENSIONS. 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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by according to the Government law on mandatory social insurance of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall only be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding Nothwithstanding the provisions of paragraph 1, 1 pensions paid and other similar payments made by remuneration paid under the Government compulsory pension system of a Contracting State, State to a political subdivision or a local authority thereof under a public welfare scheme resident of the social security system of that other Contracting State in consideration of past employment shall be taxable only in that the first mentioned Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, or a political subdivision sub-division or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 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 shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1§ 2 However, pensions paid and other similar payments made by the Government allowances, periodic or non periodic, paid to a resident of a Contracting State in consideration of past employment under the social security legislation of that State may be taxed in that State, a political subdivision or a local authority thereof . This provision also applies to pensions and allowances paid under a public welfare scheme of organised by a Contracting State in order to supplement the social security system benefits of that Contracting State shall be taxable only in that Contracting Statelegislation.

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. 2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by the Government of benefits, whether paid periodically or in a Contracting Statelump- sum, a political subdivision or a local authority thereof granted under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by benefits, whether or not they are periodical, paid within the Government framework of social legislation in a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that State. This provision is also applied to the pensions and benefits paid within the scope of a public scheme organized by that Contracting StateState for the purpose of complementing the benefits provided for by the said legislation.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security system of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. (2. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions pensions, annuity paid and other similar payments made by the Government of a Contracting State, State or a political subdivision sub-division or a local authority thereof under a public welfare scheme of the social special security system of that Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision State or a local authority thereof under uunder a public welfare scheme of the social security system of that Contracting State shall may be taxable only taxed in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State, a political State or an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions ▇▇▇▇▇▇▇▇▇▇ of paragraph 2 of Article 1918 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. 2. Notwithstanding the provisions ▇▇▇▇▇▇▇▇▇▇ of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that a Contracting State shall be taxable only in that Contracting State.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article and paragraph 2 of Article 19, pensions paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof remuneration paid under a public welfare scheme of the social security system legislation of that a Contracting State shall be taxable only in that Contracting State.

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 Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State, a political subdivision or a local authority thereof State under a public welfare scheme of the social security system legislation of that the other Contracting State shall be taxable only in that Contracting other State.