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 State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated therein.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in State, a political subdivision or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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. 2. Notwithstanding the provisions of paragraph 1, However such pensions and other similar remuneration derived by a resident of a Contracting State may also be taxed in the other Contracting State if such payments are borne by an enterprise they arise in that State. This provision shall also apply to pensions and other similar remuneration paid under the social security legislation of that other a Contracting State or under a public scheme organised by a permanent establishment situated thereinthat State in order to supplement the benefits of its social security 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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived by a resident benefits, whether periodic or lump-sum compensation, granted under the social security legislation of a Contracting State may be taxed in the other or under any public scheme organized by a Contracting State if such payments are borne by an enterprise of for social welfare purposes shall be taxable only in that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or an administrative subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar remuneration derived by payments made, whether periodically or in a resident lump-sum, under the social security legislation of a Contracting State may shall be taxed taxable in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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 other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision, a local authority or a statutory body thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions Pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may be taxed in to a resident of the other Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a political subdivision or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a statutory body or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in State, a political subdivision or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident remuneration, paid under the social security legislation of a Contracting State may be taxed in the that State. This provision shall also apply to pensions and other similar remuneration paid under a public scheme organized by that Contracting State if such payments are borne by an enterprise of in order to supplement the pension benefits provided for under that other State or by a permanent establishment situated thereinlegislation.

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. (2. ) Notwithstanding the provisions of paragraph 11 and subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration derived payments received by an individual being a resident of a Contracting State may be taxed in under the social security legislation of the other Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, social security pensions and other similar remuneration derived paid by a resident social security instrumentality of a Contracting State may shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a political subdivision or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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 State. 2. Notwithstanding the provisions of paragraph 1, 1 of this Article pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political or administrative subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. (2. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system or a special fund of a Contracting State may State, a political subdivision or a local authority thereof shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions provision of paragraph 1, pensions paid by a pension fund approved by the Government and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions and other similar remuneration derived by a resident allowances, periodic or non-periodic, paid under the social security legislation of a Contracting State may be taxed in the other that State. This provision also applies to pensions and allowances paid under a public scheme organized by a Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinfor social welfare purposes.

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. (2. ) Notwithstanding the provisions of paragraph (1) and subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration derived received by an individual being a resident of a Contracting State may be taxed in under the social security legislation of the other Contracting State if such payments are borne by an enterprise of may also be taxed in that other State or by a permanent establishment situated thereinState.

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 may be taxable in the first-mentioned State. 2. Notwithstanding the provision of paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated therein.

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. 2. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar remuneration derived by a resident benefits, whether periodic or lump-sum compensation, granted under the social security legislation of a Contracting State or under any public scheme organized by a Contracting State for social welfare purposes may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions and other similar remuneration derived by a resident allowances, periodic or non periodic, paid under the social security legislation of a Contracting State may be taxed in the other that State. This provision also applies to pensions and allowances paid under a public scheme organised by a Contracting State if such payments are borne by an enterprise in order to supplement the benefits of that other State or by a permanent establishment situated thereinlegislation.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 State. 2. Notwithstanding the provisions of paragraph 1, social security pensions and other similar remuneration derived paid by a resident social security instrumentality of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a political subdivision or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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 State. (2. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 Stateterritory. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may territory shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinterritory.

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. 2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar remuneration derived by payments made under a resident public welfare scheme of the social security system or a special fund of a Contracting State may be taxed State, or of the Government or a local authority thereof in accordance with the other Contracting State if such payments are borne by an enterprise law of that other State or by a permanent establishment situated thereinshall be taxable only in that 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. 2. Notwithstanding the provisions of paragraph 1However, pensions and other similar remuneration derived by a resident allowances, periodic or non-periodic, paid under the social security legislation of a Contracting State may shall be taxed taxable only in the other that State. This provision also applies to pensions and allowances paid under a public scheme organised by a Contracting State if such payments are borne by an enterprise in order to supplement the benefits of that other State or by a permanent establishment situated thereinlegislation.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by The provision shall also apply to life annuities paid to a resident of a Contracting State may be taxed in the State. 2. Pensions and life annuities paid, and other periodical or occasional payments made by a Contracting State if such payments are borne by an enterprise or one of its political subdivisions in respect of insuring personal accidents shall be taxable only in that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision, a local authority or a statutory body thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political, or administrative sub-division or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived by payments made under a resident public scheme which is part of the social security system or a special fund of a Contracting State may or a local authority thereof shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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. 2. Notwithstanding the provisions of paragraph 1However, pensions and other similar remuneration derived by 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 the other that State. This provision also applies to pensions and allowances paid under a public scheme organized by a Contracting State if such payments are borne by an enterprise in order to supplement the benefits of that other State or by a permanent establishment situated thereinlegislation.

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 remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or an administrative subdivision or a local authority thereof shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in State, an administrative subdivision or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or an administrative subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived payments received by an individual being a resident of a Contracting State may be taxed in under the social security legislation of the other Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinState.

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 other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in of a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may or a local authority thereof under a public welfare scheme of the social security system of that. State shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived payments received by an individual being a resident of a Contracting State may be taxed in from the statutory social insurance of the other Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinState.

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 remuneration derived by payments made under the social security system or from a resident special fund of a Contracting State may or local authority thereof shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 State. 2. Notwithstanding the provisions of paragraph 1, pensions Alimony and other similar remuneration derived by amounts (including child support payments) arising in a Contracting State and paid to a resident of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident Contracting State, a political subdivisions or a local authorities thereof or by a legal person which is part of a Contracting the social security system of that State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar remuneration derived by a resident payments made under scheme which is part of the social security system of a Contracting State may or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived by a resident payments made under the social security system of a Contracting State may or an administrative subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived by a resident payments made under the social security legislation or system of a Contracting State may shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may State, shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived by payments made under a resident public welfare scheme which is part of the social security system or a special fund of the Government of a Contracting State may or territorial administrative units (i. e. local authorities) thereof shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by a resident benefits whether periodic or lump-sum compensation, granted under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in of a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that 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. 2. Notwithstanding Any pension or other similar payment paid out under the provisions of paragraph 1, pensions and other similar remuneration derived by a resident social security system of a Contracting State may be taxed in or a local authority thereof to a resident of the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinshall be taxable only in the first-mentioned 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 the first- mentioned State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated therein.

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 and other similar remuneration derived payments made by the government, a resident political subdivision or a local authority of a Contracting State may under its social security system or public welfare plan shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a political subdivision or a local authority thereof under a public scheme which is part the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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. 2. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar remuneration derived by a resident payments, whether periodic or lump-sum compensation, granted under the social security legislation of a Contracting State may be taxed in the other or under any public scheme organised by a Contracting State if such payments are borne by an enterprise of for social welfare purposes shall be taxable only in that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 and other similar remuneration derived payments made by a resident of a Contracting State may or a local authority thereof under its social security legislation shall be taxed taxable only in the other that Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public scheme which is part of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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 State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a political subdivision or a local authority thereof under the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Services), 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. 2. Notwithstanding the provisions of paragraph 1However, pensions and other similar remuneration derived by a resident allowances, periodic or non periodic, paid under the social security legislation of a Contracting State may be taxed in the other that State. This provision also applies to pensions and allowances paid under a public scheme organized by a Contracting State if such payments are borne by an enterprise in order to supplement the benefits of that other State or by a permanent establishment situated thereinlegislation.

PENSIONS. 1. Subject to the provisions of paragraph 2 3 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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme which is part of the social security system of a Contracting State may or a political sub- division or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions Pensions and other similar remuneration derived allowances paid under a public scheme organised by a resident Contracting State in order to supplement the benefits of a the social security legislation of that Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions penions paid and other similar remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or a local authority thereof under a public welfare scheme of the other Contracting State if such payments are borne by an enterprise social security system of that other State or by a permanent establishment situated thereinshall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions 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. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions and other similar remuneration derived by paid under the provisions of a resident mandatory pension scheme of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar remuneration derived by a resident benefits, whether periodic or lump-sum compensation, granted under the social security legislation of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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 and other similar remuneration derived by a resident of a Contracting State may be taxed in the other Contracting contracting State if such payments are borne by an enterprise of that other Contracting State or by a permanent establishment situated therein.

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 remuneration derived payments made by a resident the Government of a Contracting State may be taxed in or its political subdivision or a local authority thereof under a public welfare scheme of the other social security system of that Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinContracting 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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident payments made under the social security system of a Contracting State may State, shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and annuities as defined in paragraph 2 of this Article shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by a resident of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated therein.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration derived by remu- neration paid to a resident of a Contracting State may also be taxed in the other Contracting State from which they arise, if such payments and insofar they are borne by an enterprise of that other State or by a permanent establishment situated thereinnot taxed in first mentioned Con- tracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918 (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. 2. Notwithstanding the provisions of paragraph 1, social security pensions and other similar remuneration derived paid by a resident social security instrumentality of a Contracting State may shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar remuneration derived by payments made under a resident public scheme of the social security system of a Contracting State may State, a political subdivision or a local authority thereof shall be taxed taxable only in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated thereinState.

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. 2. Notwithstanding the provisions of paragraph 1However, pensions and other similar remuneration derived by a resident benefits, whether or not they are periodical, paid within the framework of social legislation in a Contracting State may shall be taxed taxable in that State. This provision is also applied to the other pensions and benefits paid within the scope of a public scheme organized by that Contracting State if such payments are borne for the purpose of complementing the benefits provided for by an enterprise of that other State or by a permanent establishment situated thereinthe said 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. 2. Notwithstanding the provisions of paragraph 11 and subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration derived payments received by an individual being a resident of a Contracting State may be taxed in under the social security legislation of the other Contracting State if such payments are borne by an enterprise of shall be taxable only in that other State or by a permanent establishment situated thereinState.