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 payments made under the social security legislation of a Contracting State may be taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that 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 employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation pensions paid by a social security instrumentality of a Contracting State may shall be taxed 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 and any annuity paid to such resident in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that 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 State. (2. ) Notwithstanding the provisions of paragraph (1), pensions and other payments made under the social security legislation of a Contracting State may or a political subdivision or a local authority thereof shall be taxed taxable only in that State.

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

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed 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 paid and other payments made under a the social security legislation laws of a Contracting State may shall be taxed 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 paid and other payments made under the social security legislation laws of a Contracting State to a resident of the other Contracting State shall be taxable in the first-mentioned State, but the tax may be taxed in that Statenot exceed 15 percent of the amount liable to taxation.

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 part employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, 1 pensions and other payments made under the social security legislation 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 Stateother 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 arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment employment, shall be taxable only in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed 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 employment, and payments made to a resident of that State under the social security system or the other Contracting State, shall be taxable only in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed 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 payments made under the obligatory pension scheme in accordance with the social security legislation of a Contracting State may be taxed in that State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar payments made under the social security legislation system of a Contracting State may shall be taxed 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 11 of this Article and paragraph 2 of Article 19, pensions and other payments made remuneration paid under the social security legislation of a Contracting State may shall be taxed 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 pensions, annuities and other payments made under the social security legislation of a Contracting State may shall be taxed 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 provision of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed 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, 1 pensions paid and other payments made under a public scheme which is part of the social security legislation system of a Contracting State may or a local authority thereof shall be taxed taxable only in that State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may shall be taxed taxable only in that State.

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

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. 2. Notwithstanding the provisions of paragraph 1, pensions Pensions and other payments made under amounts paid within the social security legislation scope of a public scheme organized by a Contracting State may for the purpose of complementing the social-security benefits of such State shall be taxed taxable 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 paid and other payments made under a public scheme which is part of the social security legislation system of a Contracting State may shall be taxed 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, 1 of this Article pensions and other similar payments made under the social security legislation of a Contracting State may shall be taxed taxable only in that State. However, such pensions shall be taxable only in the other State if the pension is paid to an individual who is a resident of, and a national of, that 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed 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 payments made disbursements under the social security Social Security legislation of a Contracting State may shall be taxed taxable only in that State.

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. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under in pursuance of laws pertaining to the social security legislation system of a Contracting State may shall be taxed taxable only in that State.

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. 2. Notwithstanding Subject to the provisions of paragraph 12 of Article 19, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that State. This provision shall apply only to nationals of 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 payments made under a public scheme which is part of the social security legislation system of a Contracting State may or a local government or authority thereof shall be taxed taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions and other similar remuneration paid to by a resident of a Contracting State in consideration to a resident of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in the first Contracting State according to the laws of 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 11 and subject to the provisions of paragraph 2 of Article 18, pensions and other payments made received by an individual being a resident of a Contracting State under the social security legislation of a the other Contracting State may shall be taxed taxable only in that other State.