PENSIONS AND SOCIAL SECURITY PAYMENTS. 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.
PENSIONS AND SOCIAL SECURITY PAYMENTS. Article 18 (alternative A)
PENSIONS AND SOCIAL SECURITY PAYMENTS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration arising in a Contracting State and payments made under a public scheme which is part of the social security system of that Contracting State or a political subdivision, a local authority or a statutory body thereof paid to a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned State.
PENSIONS AND SOCIAL SECURITY PAYMENTS. 1. Subject to the provisions of paragraph 2 of Article 19, 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 may be taxed in that other State.
PENSIONS AND SOCIAL SECURITY PAYMENTS. 1. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment may be taxed in the Contracting State in which they arise.
PENSIONS AND SOCIAL SECURITY PAYMENTS. Article 20 deals with the taxation of private (i.e., non-government) pensions, annuities, social security, and similar benefits.
PENSIONS AND SOCIAL SECURITY PAYMENTS. 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 may be taxed in that State. However, pensions paid out of pension plans of Philippine enterprises not registered under Philippine laws may be taxed in the Philippines.
