Common use of PENSIONS AND ANNUITIES Clause in Contracts

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity remuneration, and annuities, arising in a Contracting State and paid to an individual who is a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State in consideration of past employment or a political or administrative subdivision or a local authority thereof shall be taxable only in the first-mentioned that Contracting State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration including any annuity arising in a Contracting State and annuities paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, 18 of this Convention: (a) pensions and other similar remuneration including paid in consideration of past employment, and (b) any annuity arising in a Contracting State and paid paid, to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities and other similar remuneration including any annuity arising in periodic remuneration, paid to a resident of a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity in consideration of past employment, and annuities, arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall State, may be taxable only taxed in the first-mentioned State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions paid and other 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.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration including any annuity arising in paid to a resident of a Contracting State in consideration of past employment and any annuity paid to an individual who is such a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in a Contracting State and annuities paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that Contracting State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity remuneration, and annuities, arising in a Contracting State may be taxed in that State. 2. Notwithstanding the provisions of paragraph1, pensions and paid to an individual who is other payments made under the social security legislation of a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is 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 the first-mentioned that State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, pensions pensions, annuities and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration including in consideration of past employment and any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall may be taxable only taxed in the first-mentioned m entioned Contracting State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and any pension or other similar remuneration including remuneration, and any annuity arising in annuity, paid to a resident of a Contracting State and paid to an individual who is from a resident of source in the other Contracting State in consideration of past employment shall in that other Contracting State may be taxable only taxed in the first-mentioned that other State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, 18 of this Convention: (a) pensions and other similar remuneration including paid in consideration of past employment, and (b) any annuity arising in a Contracting State and paid paid, to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration including any annuity remuneration, and annuities, arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall State, may be taxable only taxed in the first-mentioned State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions and other payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is 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 the first-mentioned that State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, payments received by an individual being a resident of a Contracting State under the social security legislation of the other Contracting State shall be taxable only in that other State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration including any annuity remuneration, and annuities, arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall State, may be taxable only taxed in the first-mentioned State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, payments received by an individual being a resident of a Contracting State under the social security legislation of the other Contracting State shall be taxable only in that other State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity and annuities arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall may be taxable only taxed in the first-mentioned State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions paid and other payments made under the Social Security legislation of a Contracting State shall be taxable only in that State.

PENSIONS AND ANNUITIES. 1. Subject Subjects to the provisions of paragraph 2 of Article 19, pensions pension and other similar remuneration including any annuity arising in a Contracting State and annuities paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in a Contracting State and annuities paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including paid to a resident of one of the States in consideration of past employment as well as any annuity arising in a Contracting State and paid to an individual who such a resident, shall be taxable only in that State. 2. However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other State, it may be taxed in that other State. 3. Any pension paid out under the provisions of a social security system of one of the States to a resident of the other Contracting State in consideration of past employment shall may be taxable only taxed in the first-mentioned firstmentioned State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph ofparagraph 2 of Article 19, pensions and other similar remuneration including any annuity remuneration, and annuities arising in a Contracting State and paid to an individual who is a resident of the other Contracting State may be taxed in consideration the first-mentioned Contracting State. 2. Notwithstanding the provisions of past employment paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration including and any annuity arising in a Contracting State and paid to an individual who is a resident of the other a Contracting State in consideration of past employment which are subject to tax in that Contracting State shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration including any annuity remuneration, and annuities, arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall State, may be taxable only taxed in the first-mentioned State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions and other similar payments made under the social security system of a Contracting State shall be taxable only in that State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity remuneration, and annuities arising in a Contracting State and paid to an individual who is a resident of the other Contracting State may be taxed in consideration the first-mentioned Contracting State. 2. Notwithstanding the provisions of past employment paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, : (a) pensions and other similar remuneration including any annuity arising in a Contracting State and remuneration; and (b) annuities, paid to an individual who is a resident of the other a Contracting State in consideration of past employment Party shall be taxable only in the first-mentioned Statethat Party. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1920, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall in a Contracting State, payments under the social security legislation of a Contracting State and any annuity derived from sources within a Contracting State may be taxable only taxed in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity remuneration, and annuities, arising in a Contracting State and paid to an individual who is a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that Contracting State. 23. For the purposes of As used in this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment and any annuity paid to a resident of a Contracting State shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State 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 the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity payments arising in a Contracting State and paid in consideration of past employment to an individual who is a resident of the other Contracting State in consideration of past employment State, shall be taxable only in the first-mentioned that other State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions Pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment including any annuity shall be taxable only in the first-mentioned State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1921, pensions and other similar remuneration including any annuity arising in a Contracting State and annuities paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that Contracting State. 2. For the purposes of As used in this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity and annuities arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall State, may be taxable only taxed in the first-mentioned State. 2. For Notwithstanding the purposes provisions of this Article:paragraph 1, pensions and other similar payments made under the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity remuneration, periodic or non-periodic, and annuities arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment State, shall be taxable only in the first-first mentioned State. 2. For This provision shall also apply to pensions and allowances paid under a public scheme organised by a Contracting State in order to supplement the purposes benefits of this Article:the social security legislation

PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 (2) of Article 1921 pensions, pensions annuities and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a the resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For The term pensions, annuities and other similar remuneration as used in this Article means periodic payments made after retirement in consideration of past employment or by way of the purposes of this Article:compensation for injuries received in connection with past employment.

PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 (2) of Article 1921 pensions, pensions annuities and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a the resident of the other a Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For The term pensions, annuities and other similar remuneration as used in this article means periodic payments made after retirement in consideration of past employment or by way of the purposes of this Article:compensation for injuries received in connection with past employment.

PENSIONS AND ANNUITIES. 1. 1 Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in paid to a resident of a Contracting State in consideration of past employment and any annuity paid to an individual who is such a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19XIX, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment and annuities paid to a resident of a Contracting State shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and any pension or other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment and any annuity paid to a resident of one of the States shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 1 and 2 of Article 1918, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other a Contracting State in consideration of past employment shall may be taxable taxed only in the first-mentioned that State. 2. For the purposes of this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration including any annuity for past employment and annuities arising in a Contracting State and paid to an individual who is a resident of the other Contracting State shall be taxed in consideration the first-mentioned Contracting State. 2. Notwithstanding the provisions of past employment paragraph (1), pensions and other similar payments made under the social security legislation of a Contacting State shall be taxable only in the first-mentioned that State. 2. For the purposes of this Article: