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, and annuities, arising in a Contracting State and paid to 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 or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, remuneration and annuities, 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. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system Social Security legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

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 the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

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 the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under received by an individual being a public scheme which is part of the social security system resident of a Contracting State or a political or administrative subdivision or a local authority thereof under the social security legislation of the other Contracting State shall be taxable only in that Contracting other State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration, 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 m entioned 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 or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remunerationremuneration in consideration of past employment, and annuities, arising in a Contracting State and paid to 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 Article1, pensions paid and other payments made under a public scheme which is part of the social security system Social Security System of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, and annuities, 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. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1920, pensions and other similar remunerationremuneration paid in consideration of past employment in a Contracting State, and annuities, arising in payments under the social security legislation of a Contracting State and paid to any annuity derived from sources within a resident of the other Contracting State, State may be taxed in the first-mentioned Contracting that 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 or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, 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 Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

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

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 the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State. 3. As used in this Article:

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph ofparagraph 2 of Article 19, pensions and other similar remuneration, and annuities, 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. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

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 the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, and annuities, payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, may shall be taxed taxable only in the first-mentioned Contracting that other State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, 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 or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, periodic or non-periodic, 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 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 or a political or administrative subdivision or a local authority thereof shall be taxable only in that the first mentioned State. This provision shall also apply to pensions and allowances paid under a public scheme organised by a Contracting State.State in order to supplement the benefits of the social security legislation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remunerationremuneration paid to a resident of one of the States in consideration of past employment as well as any annuity paid to such a resident, shall be taxable only in that State. 2. However, where such remuneration is not of a periodical nature and annuitiesit is paid in consideration of past employment in the other State, arising it may be taxed in that other State. 3. Any pension paid out under the provisions of a Contracting State and paid social security system of one of the States to a resident of the other Contracting State, State may be taxed in the first-mentioned Contracting firstmentioned 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 or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.