Common use of PENSIONS Clause in Contracts

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 10 contracts

Samples: Agreement, Agreement of 12th, Agreement

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PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Contracting Party.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration (including a lump sum payment) and other similar remuneration paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Contracting Party.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement of 7th September

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum paymentpayments) paid to a resident of a Contracting Party in consideration of past employment employment, or self-employment and social security pensions, shall be taxable only in that Contracting Party. However, such pensions and other similar remuneration may also be taxed in the other Contracting Party if they arise in that Party.

Appears in 4 contracts

Samples: Guernsey/Mauritius Double Taxation Agreement, Agreement, Taxation Avoidance Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1820, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party Party, regardless of whether such pension or remuneration is paid in consideration of past employment or self-employment employment, shall be taxable only in that Party.

Appears in 2 contracts

Samples: Agreement, www.legco.gov.hk

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum paymentpayments) paid to a resident of a Contracting Party in consideration of past employment or of self-employment and social security pensions shall be taxable only in that Party.

Appears in 2 contracts

Samples: Agreement, Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or past self-employment shall be taxable only in that Party.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Pengesahan Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1820, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump lump-sum paymentpayments) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 1 contract

Samples: www.llv.li

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819 of this Agreement, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Contracting Party.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid in consideration of past employment to a resident of a Contracting Party may be taxed in consideration of past employment or self-employment shall be taxable only in that Partythe Contracting Party where they arise.

Appears in 1 contract

Samples: Agreement

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PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration (including a lump sum payment) and other similar remuneration paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.Contracting Party.β€Œ

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1819, pensions (including lump sum payments) and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 1 contract

Samples: www.legco.gov.hk

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump lump-sum paymentpayments) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum paymentpayments) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 1 contract

Samples: www.llv.li

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-self- employment shall be taxable only in that Party.

Appears in 1 contract

Samples: Agreement

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration (including a lump sum payment) paid to a resident of a Contracting Party in consideration of past employment or self-employment shall be taxable only in that Party.

Appears in 1 contract

Samples: Agreement

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