Common use of PENSIONS AND ANNUITIES Clause in Contracts

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l9, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed in 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 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

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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l919, any pensions pensions, or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration inconsideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may shall be taxed taxable in 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 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 paragraphs paragraph 2 of Article l919, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed in 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 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, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l919, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed in 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 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 paragraphs paragraph 2 of Article l919, any pensions or and other similar remuneration paid to a resident of one of 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 may be taxed in 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 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 paragraphs 2 of Article l919, any pensions pension or other similar remuneration paid to a resident of one of 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 may be taxed 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: Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed taxable in 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 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 paragraphs paragraph 2 of Article l9, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed in 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 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

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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, any pensions pension or other similar remuneration paid to a resident of one of the a Contracting States State 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 may be taxed in 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 under an obligation to make the payments in return for adequate and full consideration in money or money's moneys worth.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l919, any pensions or other similar remuneration paid to a resident of one of 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 may shall be taxed taxable in 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 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 the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed in 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 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 paragraphs paragraph 2 of Article l919, any pensions or other similar remuneration paid to a resident of one of 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 may be taxed in 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 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 the Avoidance of Double Taxation

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