Common use of PENSIONS Clause in Contracts

PENSIONS. Subject to the provisions of paragraph (2) of Article 19, pensions paid to a resident of a Contracting State in consideration of past 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 the first-mentioned 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. Subject to the provisions of paragraph (2) 1 of Article 19, 18 pensions paid to and other similar remuneration derived from sources within one or other of the Contracting States by a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned latter State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 2 of Article 19, 19 pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in that State. However, pensions paid out of pension plans of the first-mentioned enterprises not registered under the national laws of a Contracting State may be taxed in that State. 2. Notwithstanding the provisions of paragraph 1, social security pensions paid by a social security instrumentality of a Contracting State shall be taxable only in that Contracting State.

PENSIONS. (1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. (2) Notwithstanding the provisions of paragraph (1), pensions and other payments made under the social security legislation of a Contracting State or a political subdivision or a local authority thereof shall be 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under the social security legislation of a Contracting State shall be 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, employment and payments made any annuity paid to a such resident in consideration of that State under the social security system of the other Contracting State, past employment shall be taxable only in the first-mentioned 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 employmentemployment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made to under a resident public scheme which is part of that State under the social security system of the other a Contracting State, State shall be taxable only in the first-mentioned that State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 2 of Article 1918, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past 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 the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar payments made under the social security legislation of a Contracting State shall be 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar payments made under the public social security legislation of a Contracting State shall be 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 2 of Article 1918, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employmentemployment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 and subject to the provisions of paragraph 2 of Article 18, and payments made to received by an individual being a resident of that a Contracting State under the social security system legislation of the other Contracting State, State shall be taxable only in the first-mentioned that other State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 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, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned that State.

PENSIONS. 1. Subject to the provisions of paragraph (2) Paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 2 of Article 1918, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past 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 the first-mentioned 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, and payments made to a resident of that State under the social security system of the other Contracting State, part employment shall be taxable only in the first-mentioned 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. Subject to the provisions of paragraph (2) 2 of Article 19, pensions paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of or the other Contracting State, shall be taxable only in the first-mentioned 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

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

PENSIONS. Subject to the provisions of paragraph (2) 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, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 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 employmentemployment shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar payments made to a resident of that State under the social security system of the other a Contracting State, State shall be taxable only in the first-mentioned that State.

PENSIONS. 1. Subject to the provisions of paragraph (2) 2 of Article 1918, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1 of this Article and paragraph 2 of Article 19, pensions and other remuneration paid under the social security legislation of a Contracting State shall be 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in that State. 2. Notwithstanding the first-provisions of paragraph 1, pensions paid and other payments made under the social security 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 not exceed 15 % of the amount liable to taxation.

PENSIONS. 1. Subject to the provisions of paragraph (2) 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 employmentemployment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made in pursuance of laws pertaining to a resident of that State under the social security system of the other Contracting State, a State shall be taxable only in the first-mentioned 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned 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) 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1, disbursements under the Social Security legislation of a Contracting State shall be 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1, pensions, annuities and other payments made under the social security legislation of a Contracting State shall be 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, employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar payments made to a resident of that State under the social security system legislation of the other a Contracting State shall be taxable only in that State. However, such pensions shall be taxable only in the first-mentioned 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) 2 of Article 19, pensions paid to a resident of and other similar payments arising in a Contracting State and paid in consideration of past employment, and payments made employment to a resident of that State under the social security system of the other Contracting State, shall be taxable only in the first-mentioned 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 system of a Contracting State or a local government or authority thereof shall be taxable only in that State.

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

PENSIONS. Subject to the provisions of paragraph (2) 2 of Article 1919 (Government Service), pensions and other similar remuneration paid to by a resident of a Contracting State in consideration of past employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall State may be taxable only taxed in the first-mentioned first Contracting State according to the laws of 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, and payments made to a resident of that State under the social security system of the other Contracting State, employment shall be taxable only in the first-mentioned that State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions and other similar payments made under the social security legislation of a Contracting State may be taxed in that State. Article 19