PENSIONS AND ANNUITIES. (1) Subject to the provisions of paragraph (2) of Article 18 of this Agreement: (a) pensions and other similar remuneration paid in consideration of past employment, and (b) any annuity paid, to an individual who is a resident of a Contracting State shall be taxable only in that State.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
PENSIONS AND ANNUITIES. (1) . Subject to the provisions of paragraph (2) 2 of Article 18 of this Agreement:
(a) 18, pensions and other similar remuneration paid in consideration of past employment, and
(b) any annuity paid, to an individual who is 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 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. (1) Subject to the provisions of paragraph (2) of Article 18 19 of this Agreement:
(a) pensions and other similar remuneration paid in consideration of past employment, and
(b) any annuity paid, to an individual who is a resident of a Contracting State territory, and is subject to tax in respect thereof in that territory, shall be taxable only in that Stateterritory.
Appears in 1 contract
Samples: Double Taxation Agreement
PENSIONS AND ANNUITIES. β
(1) Subject to the provisions of paragraph (2) of Article 18 of this Agreement:
(a) pensions and other similar remuneration paid in consideration of past employment, and
(b) any annuity paid, to an individual who is a resident of a Contracting State shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Agreement
