Common use of PENSIONS Clause in Contracts

PENSIONS. Subject to the provisions of Article 18, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment may be taxed in the first-mentioned State.

Appears in 6 contracts

Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Double Taxation Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment derived by a resident of a Contracting State from the other Contracting State may be taxed in the first-mentioned other State.

Appears in 5 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration in consideration of past employment, and other retirement benefits arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment State, may be taxed in the first-mentioned State.

Appears in 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Income Tax Convention, Convention for the Avoidance of Double Taxation

PENSIONS. Subject to the provisions of Article 1819, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment may be taxed in the first-mentioned State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

PENSIONS. Subject to the provisions of paragraph 2 of Article 1819, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment may be taxed in the first-mentioned State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Agreement

PENSIONS. Subject to the provisions of Article 1819, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State in consideration of past employment may be taxed in the first-first- mentioned State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation