Common use of PENSIONS Clause in Contracts

PENSIONS. 1. Subject to the provisions of Article 19, pensions and other similar remuneration paid in consideration of past employment to a resident of one of the States as well as any annuity paid to such a resident, shall be taxable only in that State. 2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraphs (1) and (2) of Article 19, pensions and other similar remuneration paid in consideration of past employment to a resident of one of the States as well as a Contracting State and any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity paid to a resident of a Contracting State in consideration of past employment to a resident of one of the States as well as any annuity paid to such a resident, shall be taxable only in that State. 2. The term "annuity" means includes a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.

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 to a resident of one of the States as well as and any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "annuity" means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraph (2) of Article 1919 of this Convention, pensions and other similar remuneration paid in consideration of past employment to a resident of one of the States as well as a Contracting State and any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "annuity" means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

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 to a resident of one of the States employment, as well as any annuity annuities paid to such a that resident, shall be taxable only in that State. 2. The term "annuity" means a stated sum payable fixed sums paid periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions pensions, annuities 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 as well as any annuity paid to such a resident, shall be taxable only in that State. 2. The term "“annuity" ’ means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.

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 to a resident of one of the States as well as and any annuity paid to such a resident, resident shall be taxable only in that Contracting State. 2. The term "annuity" means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraph (1) of Article 1917, pensions and other similar remuneration paid in consideration of past employment to a resident of one of the States as well as a Contracting State and any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's money‟s worth.

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 to a resident of one of the States as well as and any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "“annuity" ” means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid in consideration of past employment to a resident and annuities as defined in paragraph (2) of one of the States as well as any annuity paid to such a resident, this Article shall be taxable only in that Statethe State of which the recipient is a resident. 2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration paid in consideration of for past employment or any annuity for past employment arising in a Contracting State and paid to a resident of one of the States as well as any annuity paid to such a resident, other Contracting State shall be taxable only in that other State. 2. The term "annuity“annuity " means a stated sum payable periodically at stated times during the life of the annuitant or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worthrespect of past employment.

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 to a resident of one of the States as well as or any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

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 to a resident of one of the States as well as any annuity paid to such a resident, shall be taxable only in that State. This provision shall also apply to annuities paid to a resident of a Contracting State. 2. The term "annuity" means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration paid in consideration of for past employment or any annuity for past employment arising in a Contracting State and paid to a resident of one of the States as well as any annuity paid to such a resident, other Contracting State shall be taxable only in that other State. 2. The term "annuity" means a stated sum payable periodically at stated times during the life of the annuitant or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worthrespect of past employment.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity paid to a resident of a Contracting State in consideration of past employment to a resident of one of the States as well as any annuity paid to such a resident, shall be taxable only in that State. 2. The term "annuity" means includes a stated sum payable periodically at stated times times, during life or during a specified or ascertainable period of time time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

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 to a resident of one of the States as well as and any annuity paid to such a resident, resident in consideration of past employment shall be taxable only in that State. 2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

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 to a resident of one of the States as well as and any annuity paid to such a resident, resident shall be taxable only in that State. 2. The term "annuity" means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid in consideration of past employment to a resident and annuities as defined in paragraph (2) of one of the States as well as any annuity paid to such a resident, this Article shall be taxable only in that Statethe State of which the recipient is a resident. 2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.

PENSIONS. 1. Subject to the provisions of paragraph 1 of Article 1921, pensions and other similar remuneration paid in consideration of past employment to a resident of one of the States as well as and any annuity paid to such a resident, shall be taxable only in that State. 2. The term "“annuity" ” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's ’s worth.