PENSIONS AND ANNUITIES. 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 a resident shall be taxable only in that State. 2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 12 contracts
Samples: Double Taxation Treaty, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 10 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 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 a resident shall be taxable only in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 10 contracts
Samples: Agreement 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 paragraph 2 of Article 1918, pensions 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 State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 7 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 paragraph 2 of Article 19, pensions Pensions and other similar remuneration paid in consideration of past employment 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 Statethe State from which such income is derived.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 7 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Double Taxation Agreement, Income Tax Treaty
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions Pensions and other similar remuneration paid in consideration of past employment 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 Statethe State from which such income is derived.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's moneys' worth.
Appears in 6 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Income Tax Treaty, Avoidance of Double Taxation Agreement (Dta)
PENSIONS AND ANNUITIES. 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 and any annuity paid to such a resident shall be taxable only in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 5 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 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 a resident shall be taxable only in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 5 contracts
Samples: Convention 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 paragraph 2 of Article 19, pensions any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "annuity" means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 5 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 paragraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 3 contracts
Samples: Income Tax Treaty, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 3 contracts
Samples: Income and Capital Gains Tax Agreement, Income Tax Agreement, Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918 of this Agreement, pensions 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 State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
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 paragraph 2 of Article 19, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Income Tax Agreement, Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article (19), pensions pensions, annuities 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 any annuity paid to such a resident State, shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 2 contracts
Samples: Income Tax Agreement, Income Tax Convention
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 2 contracts
Samples: Income Tax Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement Between the Government of the Republic of South Africa and the Government of Malaysia 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 paragraph 2 of Article 19, pensions and other similar remuneration or annuities, arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first- mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 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 a resident in consideration of past employment shall be taxable only in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
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 paragraph 2 of Article 19, pensions pensions, annuities 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 State.
2. The term "annuity" means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State.
2the first-mentionedState. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first- mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "annuity" “annuities” means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Convention
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities 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 State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident State, shall be taxable only in that the first-mentioned State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an all obligation to make make, the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an all obligation to make the payments in return for adequate and full consideration in money or and money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions 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 State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned Contracting State.
2. The term "“annuity" ” means a stated sum payable to an individual periodically at stated times during the life of that individual or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration annuities arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "annuityannuities" means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities 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 State.
2. The For the purpose of paragraph 1, the term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.. Article 19
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 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 and any annuity paid to such a resident shall be taxable only in that Contracting State.
2. The term "«annuity" » means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment 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 State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 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 and any annuity paid to such a resident in consideration of past employment shall be taxable only in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 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 and any annuity paid to such a resident in consideration of past employment shall be taxable only in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 1 contract
Samples: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first- mentioned State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration remuneration, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.,
2. The term "“annuity" ” means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration in consideration of past employment, and annuities, arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Income and Capital Tax Convention
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions Pensions and other similar remuneration paid in consideration of past employment 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 Statethe State from which such income is derived.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.
Appears in 1 contract
Samples: Double Taxation Relief Agreement
PENSIONS AND ANNUITIES. 1. Subject Subjects to the provisions of paragraph 2 of Article 19, pensions pension and other similar remuneration and annuities 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 State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities 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 State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full Full consideration in money or money's ’s worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 2 and 4 of Article 19, pensions and any pension or other similar remuneration for past employment or any annuity arising in a State and paid to a resident of a Contracting the other State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Double Tax Treaty
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment, and annuities paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall may be taxable only taxed in that State.
2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar simil ar remuneration and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, may be taxed in consideration of past employment and any annuity paid to such a resident shall be taxable only in that the first-mentioned State.
2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 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 employment, and any annuity paid to such a resident shall be taxable only in that State.
2. The term "annuity" means a stated sum sum, payable periodically periodically, at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1920 of this agreement, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment contracting state and any annuity paid to such a resident shall be taxable only in that State.
(2. ) The term "‘annuity" ’ means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
Samples: Double Taxation Agreement