PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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 6 contracts
Samples: Double Taxation Agreement, 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 1819, any pensions and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" means includes 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 6 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 18, pensions and other similar remuneration remuneration, and annuities annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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 5 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, any pensions and or other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" means includes 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 4 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1819, any pensions and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
(2. ) The term "“annuity" means ” includes a stated sum payable periodically at stated times time, 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 ’s worth.
Appears in 4 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 paragraph paragraphs 2 and 4 of Article 1819, pensions and any pension or other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned 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 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in any pension or annuity derived by an individual who is a resident of a Contracting State and paid to a resident of from the other Contracting State, may State shall be taxed taxable only in the first-first- mentioned 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 3 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 1820, pensions any pension and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" means includes 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 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, any pensions and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned 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 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, any pensions and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" means includes 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 3 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 paragraph 2 of Article 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment and any annuity paid to such a resident shall be taxed taxable only in the first-mentioned 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: 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 1820, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment and any annuity paid to such a resident shall be taxed taxable only in the first-mentioned 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 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment shall be taxed taxable only in the first-mentioned 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.
Appears in 3 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 1820, pensions any pension and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned 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 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions any pension and other similar remuneration and any annuities arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" means includes 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: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, pensions any pension and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other 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 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, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions any pension and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned other State.
2. The term "annuity" means includes 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: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in the first-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: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration in consideration of past employment and annuities any annuity arising in a Contracting State and paid to a resident of the other Contracting State, State may be taxed in the first-mentioned 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 ’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 1819, pensions and other similar remuneration paid in consideration of past employment, and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, State may be taxed in the first-mentioned 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 2 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, pensions any pension and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" 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: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. 1. Subject to the provisions of paragraph 2 of Article 1820, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment shall be taxed taxable only in the first-mentioned that State.
2. 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: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18article 20, pensions and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in the first-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 and Prevention of Fiscal Evasion, Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1820, any pensions and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "“annuity" means ” includes 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 ’s worth.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in 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: 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 1820, pensions and other similar remuneration remuneration, and annuities annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 1819, pensions and other similar remuneration and annuities arising paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident of the other Contracting State, may shall be taxed taxable only in the first-mentioned that State.
2. The term "annuity" as used in this article means a stated sum payable periodically at as 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: Agreement for Avoidance of Double Taxation of Income
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of one of the other Contracting State, may States shall be taxed taxable only in the first-mentioned 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 paragraphs 2 of Article 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable in the first-first – mentioned State.
2. The term "''annuity" means '' menas 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 money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to 10 the provisions of paragraph 2 of Article 18, 3 9. pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in the first-mentioned other 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 all 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 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, State may be taxed in the first-mentioned 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 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment and any annuity paid to such a resident shall be taxed taxable only in the first-mentioned that State.
2. The term "annuityannuities" means a stated sum payable periodically at stated times during life or during a specified or 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 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting StateState in consideration of past employment, may or any annuity paid to such a resident, shall be taxed taxable only in the first-mentioned 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 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, State may be taxed in the first-mentioned 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 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in the first-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 1818 of this Agreement, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment and any annuity paid to such a resident shall be taxed taxable only in the first-mentioned 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 1819, pensions any pension and other similar remuneration and annuities for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed taxable only in the first-mentioned that other State.
2. The term "annuity" means includes 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 1820, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in 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 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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 moneymaney's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration in consideration of past employment, and annuities annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-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 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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 maney’s worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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 xxxxx’x worth.
Appears in 1 contract
PENSIONS AND ANNUITIES.
1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in 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 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, State may be taxed in the first-mentioned 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 ’s worth.
Appears in 1 contract
Samples: Double Taxation Agreement
PENSIONS AND ANNUITIES.
1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in 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 1820, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in 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 1820, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment and any annuity paid to such a resident shall be taxed taxable only in the first-mentioned 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 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may shall be taxed taxable only in 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 1819, pensions and other similar remuneration and any annuities arising in a Contracting State and paid to a resident of the other a Contracting State, may State in consideration of past employment and any annuity paid to such a resident shall be taxed taxable only in the first-mentioned 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
Samples: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration remuneration, and annuities annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in 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.’s worth.
Appears in 1 contract
Samples: Double Taxation Agreement