Common use of PENSIONS Clause in Contracts

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

Appears in 3 contracts

Samples: www.sars.gov.za, internationaltaxtreaty.com, into-sa.com

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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.

Appears in 3 contracts

Samples: tap.mk.gov.lv, gazt.gov.sa, tap.mk.gov.lv

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

Appears in 3 contracts

Samples: Agreement, www.incometaxindia.gov.in, internationaltaxtreaty.com

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

Appears in 2 contracts

Samples: zeta-financial.com, internationaltaxtreaty.com

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 and any annuity paid to such resident shall be taxable only in that Statethe State from which such payments are transferred.

Appears in 2 contracts

Samples: Agreement, taxpravo.ru

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 19, 18 pensions and other similar remuneration paid to derived from sources within one or other of the Contracting States by a resident of a Contracting State in consideration of past employment shall be taxable only in that the latter State.

Appears in 2 contracts

Samples: www.finanze.gov.it, internationaltaxtreaty.com

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.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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.

Appears in 2 contracts

Samples: Agreement, www.tax.gov.sd

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 and any annuity paid to such resident in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

Samples: www.dfa.ie, www.revenue.ie

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

Appears in 2 contracts

Samples: istracomaus.files.wordpress.com, www.gov.il

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.

Appears in 2 contracts

Samples: Agreement, Agreement

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

Appears in 2 contracts

Samples: Agreement, Agreement

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.

Appears in 2 contracts

Samples: kgd.gov.kz, kgd.gov.kz

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

Appears in 1 contract

Samples: gra.gov.gh

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 employment, as well as annuities paid to that resident, shall be taxable only in that State.

Appears in 1 contract

Samples: www.finanze.gov.it

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.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. However, pensions paid out of pension plans of the enterprises not registered under the national laws of a Contracting State may be taxed in that State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

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

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. (1. ) Subject to the provisions of paragraph 2 (1) of Article 1917, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State.

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

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

Appears in 1 contract

Samples: Agreement

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

Appears in 1 contract

Samples: internationaltaxtreaty.com

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

Appears in 1 contract

Samples: www.vmi.lt

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

Appears in 1 contract

Samples: Agreement

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

Appears in 1 contract

Samples: Mauritius Double Taxation Agreement

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

Appears in 1 contract

Samples: Agreement

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PENSIONS. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1918, pensions and other similar remuneration paid (including annuities paid as part of a pension arrangement) to an individual who is a resident of a Contracting State in consideration of past employment State, shall be taxable only in that State.

Appears in 1 contract

Samples: Agreement

PENSIONS. (1. ) Subject to the provisions of paragraph 2 paragraphs (1) and (2) of Article 1920, pensions and any pension or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source shall be taxable only in that other State.

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

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 shall be taxable only in that State.

Appears in 1 contract

Samples: www.fiscalitainternazionale.org

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

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 1921, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment to a resident of one of the States and any annuity paid to such a resident, shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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

Appears in 1 contract

Samples: www.finanze.gov.it

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 and any annuity paid to such a resident shall be taxable only in that State.

Appears in 1 contract

Samples: kgd.gov.kz

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

Appears in 1 contract

Samples: www.jlsk-group.com

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

Appears in 1 contract

Samples: zatca.gov.sa

PENSIONS. 1. Subject to the provisions of paragraph 2 (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.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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

Appears in 1 contract

Samples: www.jlsk-group.com

PENSIONS. 1. Subject Without prejudice to the provisions of in paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past for prior employment shall be taxable only in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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

Appears in 1 contract

Samples: Agreement

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

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of article 20, paragraph 2 of Article 192, pensions and other similar remuneration remuneration, paid to a resident of a Contracting State in consideration under the title of past employment shall be a previous employment, are taxable only in that this State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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