PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 1 and 2 of Article 18, pensions or annuities derived by a resident of a Contracting State shall be taxable only in that Contracting State.
PENSIONS AND ANNUITIES. 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 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 AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration and annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned 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 AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration including any annuity arising in a Contracting State and paid to an individual who is a resident of the other Contracting State in consideration of past employment shall be taxable only in the first-mentioned State.
2. For the purposes of this Article:
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l9, any pensions 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 may be taxed in that other 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 AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned 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.
3. Notwithstanding the provisions 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, a political subdivision or a local authority thereof shall be taxable only in that State.
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 20, pensions and other similar remuneration and annuities 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 and annuities paid and other similar payments made by the government of a Contracting State, a political subdivision, a local authority or a statutory body thereof under a public scheme that is part of the social security system of that State shall be taxable only in that State.
PENSIONS AND ANNUITIES. (1) Pensions (other than pensions to which Article 19 applies) and annuities paid to a resident of one of the Contracting States shall be taxable only in that State.
PENSIONS AND ANNUITIES. 1. Subject to the provisions of Article 6, pensions paid to an individual who is a resident of a Party in consideration of past employment and any annuity paid to such a resident in consideration of past employment shall be taxable only in that Party.
PENSIONS AND ANNUITIES. (1) Subject to the provisions of paragraph (2) of Article 18 of this Agreement:
(a) pensions and other similar remuneration paid in consideration of past employment, and
(b) any annuity paid, to an individual who is a resident of a Contracting State shall be taxable only in that State.
