Common use of PENSIONS Clause in Contracts

PENSIONS. (1) Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) . Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State. (2) . Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State. (2) . Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration remunerations paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) Pensions . Notwithstanding the provisions of paragraph 1 of this Article, pensions and other similar payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) Pensions . Notwithstanding the provisions of Paragraph 1, social security benefits and other payments made under the social security legislation pensions paid by a resident of a Contracting State to a resident of the other Contracting State shall can be taxable only taxed in that other the first- mentioned State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration remuner‐ ation paid to a resident of a Contracting State in consideration of past employment employ‐ ment shall be taxable only in that Contracting State. (2) . Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration remuner- ation paid to a resident of a Contracting State in consideration of past employment employ- ment shall be taxable only in that State. (2) . Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) Pensions . Notwithstanding the provisions of paragraph 1 pensions and other similar payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) Pensions . Notwithstanding the provisions of paragraph 1 of this Article, pensions and other payments made similar remuneration paid under the social security legislation provisions of a Contracting State to mandatory pension scheme of a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by a Contracting State under a public scheme which is a part of the social security system of that State shall be taxable only in that State. (2) Pensions and other payments made under the social security legislation of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State.

PENSIONS. (1) . Pensions (including government service pensions) and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2) Pensions . However, such pensions and other payments made under the social security legislation similar remuneration paid by, or out of a Contracting State to a resident of funds created by, the other Contracting State or a political subdivision or a local authority thereof shall be taxable only in that other State.