Common use of PENSIONS Clause in Contracts

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made remuneration derived by the Government a resident of a Contracting State or a local authority thereof under a public welfare scheme of may be taxed in the social security system other Contracting State if such payments are borne by an enterprise of that other State shall be taxable only in that Stateor by a permanent establishment situated therein.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, However such pensions paid and other similar payments made by remuneration may also be taxed in the Government other Contracting State if they arise in that State. This provision shall also apply to pensions and other similar remuneration paid under the social security legislation of a Contracting State or a local authority thereof under a public welfare scheme organised by that State in order to supplement the benefits of the its social security system of that State shall be taxable only in that Statelegislation.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by benefits, whether periodic or lump-sum compensation, granted under the Government social security legislation of a Contracting State or under any public scheme organized by a local authority thereof under a public Contracting State for social welfare scheme of the social security system of that State purposes shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration or an annuity for past employment paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or an administrative subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

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

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration (whether periodic or lump-sum payments) paid to a resident of a Contracting State in consideration of past employment or self-employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of which the recipient of the social security system of that State shall be taxable only in that Statepension is a resident.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a political subdivision, a local authority or a statutory body thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by made, whether periodically or in a lump-sum, under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions 19,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. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a statutory body or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid Pensions and other similar payments made by under the Government social security legislation of a Contracting State or to a local authority thereof under a public welfare scheme resident of the social security system of that other Contracting State shall be taxable only in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, 1 of this Article pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 1918, pensions and other similar remuneration paid to derived from sources within one or other of the Contracting States by a resident of a Contracting State in consideration of past employment shall be taxable only in that the latter State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable taxed only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. (1. ) Subject to the provisions of paragraph 2 of Article 19, 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. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system or a special fund of a Contracting State State, a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions 19,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. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuity 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. Notwithstanding the provisions of paragraph 1, pensions pensions, annuity paid and other similar payments made by the Government of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by remuneration, paid under the Government social security legislation of a Contracting State or a local authority thereof may be taxed in that State. This provision shall also apply to pensions and other similar remuneration paid under a public welfare scheme of organized by that Contracting State in order to supplement the social security system of pension benefits provided for under that State shall be taxable only in that Statelegislation.

PENSIONS. (1. ) Subject to the provisions of paragraph 2 of Article 1918, 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. ) Notwithstanding the provisions of paragraph 11 and subject to the provisions of paragraph 2 of Article 18, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State or a local authority thereof under a public welfare scheme of the social security system legislation of that the other Contracting State shall be taxable only in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

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

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by allowances, periodic or non periodic, paid under the Government social security legislation of a Contracting State or a local authority thereof may be taxed in that State. This provision also applies to pensions and allowances paid under a public welfare scheme of organised by a Contracting State in order to supplement the social security system benefits of that State shall be taxable only in that Statelegislation.

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

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall may be taxable only taxed in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1920, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. (1. ) Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration in consideration of past employment, paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. (2. ) Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a political or administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1920, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall may be taxable only taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by allowances, periodic or non-periodic, paid under the Government social security legislation of a Contracting State or a local authority thereof may be taxed in that State. This provision also applies to pensions and allowances paid under a public scheme organized by a Contracting State for social welfare scheme of the social security system of that State shall be taxable only in that Statepurposes.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, 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. ) Notwithstanding the provisions of paragraph (1) and subject to the provisions of paragraph (2) of Article 19, pensions paid and other similar payments made remuneration received by the Government an individual being a resident of a Contracting State or a local authority thereof under a public welfare scheme of the social security system legislation of that the other Contracting State shall may also be taxable only taxed in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system or a special fund of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19l9, pensions and other similar remuneration paid to a resident of a Contracting State States in consideration of past employment shall be taxable taxed only in that State. 2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system or a special fund of a Contracting State, or of the Government or a local authority thereof in accordance with the law of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by allowances, periodic or non-periodic, paid under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State. This provision also applies to pensions and allowances paid under a public scheme organised by a Contracting State in order to supplement the benefits of that legislation.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall may be taxable only taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions provision of paragraph 1, pensions paid and other similar payments made by a pension fund approved by the Government 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 under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

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

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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 taxable in the first-mentioned State. 2. Notwithstanding the provision of 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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, social security pensions paid and other similar payments made by the Government a social security instrumentality of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, 1 of this Article pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid (including annuities paid as part of a pension arrangement) to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 (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. Notwithstanding the provisions of paragraph 1, social security pensions paid and other similar payments made by the Government a social security instrumentality of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by benefits, whether periodic or lump-sum compensation, granted under the Government social security legislation of a Contracting State or under any public scheme organized by a local authority thereof under a public Contracting State for social welfare scheme of the social security system of that State shall purposes may be taxable only taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 19, 18 pensions and other similar remuneration paid to derived from sources within one or other of the Contracting States by a resident of a Contracting State in consideration of past employment shall be taxable only in that the latter State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public welfare scheme which is part of the social security system or a special fund of the Government of a Contracting State or a territorial administrative units (i. e. local authority authorities) thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 (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. Notwithstanding the provisions of paragraph 1, pensions paid Alimony and other similar payments made by the Government of amounts (including child support payments) arising in a Contracting State or and paid to a local authority thereof under a public welfare scheme resident of the social security system of that other Contracting State shall be taxable only in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall may be taxable only taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall may be taxable only taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions 19,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. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that that. State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State or a local authority thereof under a public welfare scheme of the social security system legislation of that the other Contracting State shall be taxable only in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State State, an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pension and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under the Government social security system of a Contracting State or an administrative subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the its social security system of that State legislation shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under a public scheme which is part of the Government social security system of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under scheme which is part of the Government social security system of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme which is part of the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 19 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. However, pensions paid out of pension plans of the enterprises not registered under the national laws of a Contracting State may be taxed in that State. 2. Notwithstanding the provisions of paragraph 1, social security pensions paid and other similar payments made by the Government a social security instrumentality of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government government, a political subdivision or a local authority of a Contracting State or a local authority thereof under a public welfare scheme of the its social security system of that State or public welfare plan shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding Any pension or other similar payment paid out under the provisions of paragraph 1, pensions paid and other similar payments made by the Government a social security system of a Contracting State or a local authority thereof under to a public welfare scheme resident of the social security system of that other Contracting State shall be taxable only in that the first-mentioned State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1920, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of which is part the social security system of that Contracting State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by the Government allowances, periodic or non periodic, paid to a resident of a Contracting State or a local authority thereof in consideration of past employment under the social security legislation of that State may be taxed in that State. This provision also applies to pensions and allowances paid under a public welfare scheme of organized by a Contracting State in order to supplement the social security system benefits of that State shall be taxable only in that Statelegislation.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or an administrative subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such resident in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and similar remuneration, and annuities, arising in a Contracting State may be taxed in that State. 2. Pensions, life annuities and other similar remuneration paid to a resident periodical or occasional payments made under the social security system of a Contracting State in consideration respect of past employment insuring personal accidents shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme which is part of the social security system of that a Contracting State or an administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security system or from a special fund of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, and the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made by payments, whether periodic or lump-sum compensation, granted under the Government social security legislation of a Contracting State or under any public scheme organised by a local authority thereof under a public Contracting State for social welfare scheme of the social security system of that State purposes shall be taxable only in that State.

PENSIONS. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, 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. ) Notwithstanding the provisions of paragraph (1), pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a political subdivision or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration paid to a resident of a Contracting State one of the States in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1However, pensions paid and other similar payments made by the Government where such remuneration is not of a Contracting State or a local authority thereof under a public welfare scheme periodical nature and it is paid in consideration of past employment in the social security system of that State shall other State, it may be taxable only taxed in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or of a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the The provisions of paragraph 2 of Article 1919 notwithstanding, any pensions and other substantially similar remuneration that are paid to a resident of a Contracting State in consideration of past for prior employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918 of this Convention, 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. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made received by the Government an individual being a resident of a Contracting State or a local authority thereof under a public welfare scheme from the statutory social insurance of the social security system of that other Contracting State shall be taxable only in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions 19,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. Notwithstanding the provisions of paragraph 1, pensions 1,pensions paid and other similar payments made by the Government of a Contracting State or of a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation or system of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 18 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by under the Government social security legislation of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State State, shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable taxed only in that Contracting State. 2. However, such pensions and other similar remuneration may also be taxed in the other Contracting State if the payment is made by a resident of that other State or a permanent establishment situated therein. 3. Notwithstanding the provisions of paragraph 1, 1 pensions paid and other similar payments made by under public schemes , which are parts of the Government social security system of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State thereof, shall be taxable only in that Contracting State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State State, a political subdivisions or a local authority authorities thereof under or by a public welfare scheme legal person which is part of the social security system of that State shall may be taxable only taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph paragraphs 1 and 2 of Article 19, pensions and other similar remuneration paid to a resident of person domiciled in a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government in pursuance of a Contracting State or a local authority thereof under a public welfare scheme of laws pertaining to the social security system of that a State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1918, 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. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by according to the Government law on mandatory social insurance of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall only be taxable only in that State.