Common use of PENSIONS AND ANNUITIES Clause in Contracts

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and 2 of Article 18, pensions or annuities derived by a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 12 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 12 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or annuities derived by 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 in consideration of past employment shall be taxable only in that Contracting State.

Appears in 8 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or pension and other similar remuneration and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 7 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and 2 of Article 18, pensions any pension or annuities derived by annuity paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 5 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 5 contracts

Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819 (Government Service), pensions or annuities derived 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 paid by a resident social security instrumentality of a Contracting State shall be taxable only in that Contracting State.

Appears in 5 contracts

Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 5 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1820, pensions or pension and other similar remuneration and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 4 contracts

Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or pensions, annuities derived by 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 of this Article pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that Contracting State.

Appears in 4 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraphs 1 and 2 paragraph (2) of Article 1819, pensions or and annuities derived by paid to a resident of a one of the Contracting State States shall be taxable only in that Contracting State.

Appears in 4 contracts

Samples: Agreement for the Avoidance of Double Taxation, International Tax Agreements, Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. 1 Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, pensions or and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or pensions, annuities derived by 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: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1821, pensions or pensions, and annuities derived by 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 a public scheme which is part of the social security system of a Contracting State, political subdivisions, local authorities or local governments thereof shall be taxable only in that State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, pensions or annuities derived by 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 in consideration of past employment shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or annuities derived by 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 annuities paid and other similar payments made by the government of a Contracting State, a political subdivision or a local authority thereof under the social security system of that State shall be taxable only in that Contracting State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, any pensions and other similar remuneration for past employment or annuities derived by any annuity arising in a Contracting State and paid to a resident of a the other Contracting State shall be taxable only in that Contracting other State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or annuities derived by and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and annuities shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, to the extent, pension is exempt from tax in the Contracting State where it arises, it shall be exempt from tax in the State of which the recipient is a resident. 3. as used in this Article:

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or annuities derived by 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 in consideration of past employment shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. β€Œ 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Income and Capital Tax Agreement, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or pensions, annuities derived by and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting Statestate.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration in consideration of past employment and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraphs 1 and 2 paragraph (2) of Article 1819, pensions or annuities derived by and 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 2 contracts

Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, pensions or and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall may be taxable only taxed in that Contracting State.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or pensions, annuities derived by 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 annuities paid and other similar payments made by the Government of a Contracting State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and 2 of Article 1819, pensions or and annuities derived by paid to a resident of a one of the Contracting State States shall be taxable only in that Contracting State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or paid in consideration of past employment and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or annuities derived by and other similar remuneration paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, pensions or and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 18, 19 pensions or annuities derived by 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1820, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting StateState .

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and 2 of Article 1819, pensions or and annuities derived by paid to a resident of a one of the Contracting State States shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: International Tax Agreements

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 1 and 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remu- neration and annuities derived by paid to an individual who is a resident of a Contracting State in consid- eration of past employment shall be taxable only in that Contracting State. 2. As used in this Article:

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or annuities derived by and other similar remuneration paid in consideration of past employment to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Double Taxation Agreement

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraphs 1 and 2 paragraph (2) of Article 1819, pensions any pension or annuities derived by any annuity paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment or annuities derived by an annuity paid to a resident of a Contracting State shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or pensions, annuities derived by 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 Contracting State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and paragraph 2 of Article 1819, pensions or and other similar remuneration and annuities derived by paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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