Common use of PENSIONS AND ANNUITIES Clause in Contracts

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article 19, 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 other State.

Appears in 2 contracts

Sources: Double Taxation Agreement, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article 19, any pension or other similar remuneration paid to a resident of one of the Contracting States from a source in the that other Contracting State in consideration of past employment or services in that the other Contracting State and any annuity paid to such a resident from such a source shall may be taxable only taxed in that other State.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article 19, 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 may be taxable only taxed in that other State. 2. The term "

Appears in 1 contract

Sources: Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article 19, 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 state and any annuity paid to such a resident from such a source shall may be taxable only taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions and other payments under the public social security legislation or civil service law of a Contracting State shall be taxed only in that State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraphs 2 paragraph (2) of Article 1919 of this Convention, 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 the other Contracting State and any annuity paid to such a resident from such a source shall be taxable taxed only in that other State.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article 19, any pension 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 shall be taxable only in that other State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article 19, 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 may be taxable only taxed in that other Contracting State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation