Common use of PENSIONS Clause in Contracts

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 3 contracts

Samples: Agreement, www.sfs.md, www.rs.ge

AutoNDA by SimpleDocs

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: kgd.gov.kz, kgd.gov.kz

PENSIONS. 1. Subject to the provisions of paragraph 1 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 and any annuity paid to such resident shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting Statethe State from which such payments are transferred.

Appears in 2 contracts

Samples: Agreement, taxpravo.ru

PENSIONS. (1. ) Subject to the provisions of paragraph 1 paragraphs (1) and (2) of Article 1918, 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Agreement, www.revenue.ie

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 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 State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Agreement, www.tax.gov.sd

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: www.dfa.ie, www.revenue.ie

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 1918 (Government Service), pensions and other similar periodic 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.

Appears in 2 contracts

Samples: istracomaus.files.wordpress.com, www.gov.il

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 1918, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment State, shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: zeta-financial.com, internationaltaxtreaty.com

PENSIONS. (1. ) Subject to the provisions of paragraph 1 2 of Article 1918, pensions and other similar remuneration (including lump sum payment) paid to a resident of a Contracting State in consideration of past employment shall may be taxable only taxed in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 2 contracts

Samples: Convention, internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.jlsk-group.com

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 19, pensions and other similar remuneration (including lump-sum payments) 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.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 19, pensions and pensions, other similar remuneration in consideration of past employment and annuities 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.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: Agreement

PENSIONS. (1. ) Subject to the provisions of paragraph 1 paragraphs (1) and (2) of Article 1920, pensions and any 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 shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting other State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of this Article or 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 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 a resident shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: kgd.gov.kz

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 19, pensions pensions, annuities and other similar remuneration arising in a Contracting State 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 other State.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of article 19, paragraph 1 of Article 192, 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.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. (1. ) Subject to the provisions of paragraph 1 (2) of Article 1919 of this Convention, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting Contacting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.legislation.gov.uk

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 19, pensions pension and other similar remuneration payments arising in a Contracting State and paid in consideration of past payment to a resident of a the other Contracting State in consideration of past employment State, shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting other State.

Appears in 1 contract

Samples: Mauritius Double Taxation Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 of Article 1921, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment to a resident of one of the States and any annuity paid to such a resident, shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 (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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. (1. ) Subject to the provisions of paragraph 1 (1) of Article 1917, 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

AutoNDA by SimpleDocs

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities However, pensions paid to a resident out of pension plans of the enterprises not registered under the national laws of a Contracting State may be taxed in that State.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply , if such resident is subject to life annuities paid to a resident tax in respect of a Contracting those items of income in that State.

Appears in 1 contract

Samples: www.nyansa-africa.com

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 1918, pensions and other similar remuneration (including 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.llv.li

PENSIONS. 1. Subject to the provisions of paragraph 1 (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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.multi-count.com

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 (2) of Article 1919 of this Convention, 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.vmi.lt

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to the State of which the recipient of the pension is a resident of a Contracting Stateresident.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment employment, as well as annuities paid to that resident, shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.studiocerbone.com

PENSIONS. 1. Subject to the he provisions of paragraph 1 (1) of Article 19, pensions pensions, life annuities 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.

Appears in 1 contract

Samples: www.finanze.gov.it

PENSIONS. 1. Subject to the provisions of paragraph 1 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 shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.dinamiki.com

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 19, pensions and other similar remuneration arising in a Contracting State and paid to a resident of a Contracting State in consideration of past employment shall pastemployment may be taxable taxed only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: Iran Double Taxation Agreement

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 1918, 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 Statethe Contracting State in which they arise. This provision shall also apply to life annuities pensions and other similar remuneration paid to a resident under the social security legislation of a Contracting StateState or under a public scheme organised by that State in order to supplement the benefits of its social security legislation.

Appears in 1 contract

Samples: www.fdfa.be

PENSIONS. 1. Subject to the provisions of paragraph 1 2 of Article 1919 of this Convention, pensions pensions, annuities 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.

Appears in 1 contract

Samples: zatca.gov.sa

PENSIONS. 1. Subject to the provisions of paragraph 1 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.fiscalitainternazionale.org

PENSIONS. (1. ) Subject to the provisions of paragraph 1 paragraphs (1) and (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. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: 81.144.160.101

PENSIONS. (1. ) Subject to the provisions of paragraph 1 (2) of Article 1920 of this Convention, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State who is subject to tax in consideration of past employment that State in respect thereof and any annuity paid to such a resident shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.

Appears in 1 contract

Samples: www.nyansa-africa.com

Time is Money Join Law Insider Premium to draft better contracts faster.