PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 11 contracts
Samples: Agreement, phl.hasil.gov.my, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 10 contracts
Samples: Agreement, Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions, annuities and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 10 contracts
Samples: Double Taxation Agreement, www.hacienda.gob.es, Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 9 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 7 contracts
Samples: Agreement, Agreement, Double Taxation Avoidance Agreement Between Malaysia and Bosnia And
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 2 and 4 of Article 2019, any pension and or other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 5 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
Appears in 5 contracts
Samples: Double Taxation Avoidance Agreement, www.revenue.ie, Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension and or other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of one 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 shall be taxable only in that other State.
Appears in 4 contracts
Samples: Pengesahan Agreement, Pengesahan Agreement, Pengesahan Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2018, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid periodically to an individual who is a resident of the other a Contracting State shall be taxable only in that other Contracting State.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.mof.go.jp, www.aph.gov.au
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 4 contracts
Samples: Taxation Agreement, Taxation Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 4 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2018 of this Agreement, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, Treaty Series 2011, www.rs.ge
PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 4 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2021, any pension pensions, and annuities and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2018, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension and pensions or other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019 (Government Service), any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that the other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, lampiran2.hasil.gov.my
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019 of this Convention, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such resident shall be taxable only in that other State.
Appears in 2 contracts
Samples: Convention, assets.gov.ie
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past em- ployment shall be taxable only in that other State.
Appears in 2 contracts
Samples: app.parlamento.pt, app.parlamento.pt
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other Contracting State.
Appears in 2 contracts
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2018, any pension pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State State, shall be taxable only in that other State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Tax Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first mentioned State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension and other similar remuneration for past employment or and any annuity annuities arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and annuities shall be taxable only in that other State.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
PENSIONS AND ANNUITIES. 1. 1. Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 2 contracts
Samples: Agreement, internationaltax.co.in
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2018, any pension and pensions or other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for in consideration of past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State shall be taxable only in that other State.
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment or an annuity paid to a resident of a Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 of Article 2021 pensions, any pension annuities and other similar remuneration for past employment or any annuity arising in paid ta the resident of a Contracting State and paid to a resident in consideration of the other Contracting State past employment shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in remu- neration and annuities paid to an individual who is a resident of a Contracting State and paid to a resident in consid- eration of the other Contracting State past employment shall be taxable only in that other State.
Appears in 1 contract
Samples: app.parlamento.pt
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, any pension 19 pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the toe provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2020 of this Agreement, any pension pensions and other similar remuneration for paid in consideration of past employment or any annuity arising in to a resident of a Contracting State and any annuity paid to such a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: phl.hasil.gov.my
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that the other Contracting State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to 10 the provisions of paragraph 2 of Article 20, any pension 3 9. pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that the other Contracting State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other Contracting State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment, or any annuity paid to such a resident, shall be taxable only in that other State.
Appears in 1 contract
Samples: www.revenue.ie
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or and any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, 20 any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of a Contracting State in consideration of past employment may be taxable in the other State. This provision shall also apply to any annuities paid to a resident of a Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2018, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1l . Subject to the provisions of paragraph 2 of Article 20, any pension pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other StateState .
Appears in 1 contract
Samples: Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 2019, any pension pensions, annuities and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other StateState .
Appears in 1 contract
Samples: internationaltaxtreaty.com
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 2019, any pension pensions and other similar remuneration for paid in consideration of past employment or any annuity arising in to a resident of a Contracting State and any annuity paid to such a resident of the other Contracting State shall be taxable only in that other State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in