PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State. 2. The term "annuity" includes 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.
Appears in 6 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity remuneration, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.
Appears in 5 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "“annuity" includes ” means 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.
Appears in 5 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and or other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 2 and 4 of Article 19, any pensions and pension or other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 4 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "annuity" includes means a stated sum payable to an individual periodically at stated times, times during his 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.
Appears in 4 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
(2. ) The term "“annuity" ” includes a stated sum payable periodically at stated timestime, 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.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment pension or any annuity arising in derived by an individual who is a resident of a Contracting State and paid to a resident of from the other Contracting State shall be taxable only in that other the first- mentioned State.
2. The term "annuity" includes 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.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
2. The For the purpose of paragraph 1, the term "annuity" includes means 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.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity remuneration, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first-mentioned State.
2. The term "annuity" includes means 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.
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 paragraph 2 of Article 19article 20, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first mentioned State.
2. The term "annuity" includes means 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion, Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions pension and other similar remuneration for past employment or and any annuity annuities arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for paid in consideration of past employment or any annuity arising in a Contracting State employment, and annuities paid to a resident of the other a Contracting State shall may be taxable only taxed in that other State.
2. The term "“annuity" includes ” means 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes means a stated sum payable periodically at stated times, 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first- mentioned State.
2. The term "annuity" includes means 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.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS AND ANNUITIES. 1. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State.
2. 2. The term "annuity" includes means 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.
Appears in 2 contracts
Sources: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "“annuity" ” includes 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.
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that the other State.
2. The term "annuity" includes 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.
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 paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall may be taxable only taxed in that other the first-mentioned Contracting State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first- mentioned State.
2. The term "annuity" includes means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity remuneration, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.’s worth.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918 of this Agreement, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first-mentioned State.
2. The term "annuity" includes means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to 10 the provisions of paragraph 2 of Article 19, any 3 9. pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that the other Contracting State.
2. The term "annuity" includes means a stated sum payable periodically at stated times, times during life or during a specified or ascertainable period of time, time under an all obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other Contracting State.
2. The term "«annuity" includes » means a stated sum payable to an individual periodically at stated times, times during his 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first-mentioned State.
2. The term "annuity" includes means 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.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident in consideration of past employment shall be taxable only in that other State.
2. The term "”annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity to such resident shall be taxable only in that other StateState from which such payments are made.
2. The term "annuity" includes “annuities” means a stated sum payable periodically at stated times, during life or during a specified or ascertainable as certainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State shall may be taxable only taxed in that other State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "«annuity" includes » means a stated sum payable to an individual periodically at stated times, times during his 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the toe provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The the term "“annuity" ” includes 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 moneys worth.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 1 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment shall be taxable only in that other State. This provision shall also apply to life annuities paid to a resident of a Contracting State.
2. The term "annuityannuities" includes 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident in consideration of past employment shall be taxable only in that other State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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 maney’s worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "annuityannuities" includes means a stated sum payable periodically at stated times, times during life or during a specified or 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other a Contracting State in consideration of past employment, or any annuity paid to such a resident, shall be taxable only in that other State.
2. The term "annuity" includes means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State shall may be taxable only taxed in that other State.
2. The term "annuity" includes means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first-mentioned State.
2. The term "annuity" includes means 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 moneymaney's worth.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 19, any pensions and other similar remuneration for paid in consideration of past employment or any annuity arising in to a resident of a Contracting State and any annuity paid to such a resident of the other Contracting State shall be taxable only in that other State.
2. The term "annuity" includes as used in this article means a stated sum payable periodically at as 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.
Appears in 1 contract
Sources: Agreement for Avoidance of Double Taxation of Income
PENSIONS AND ANNUITIES.
1. Subject to the provisions of paragraph 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for in consideration of past employment or any annuity employment, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State shall State, may be taxable only taxed in that other the first- mentioned State.
2. The term "«annuity" includes » means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or and any annuity arising in a Contracting State and annuities paid to a resident of the other a Contracting State in consideration of past employment and any annuity paid to such a resident shall be taxable only in that other State.
2. The term "annuity" includes means 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.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS AND ANNUITIES.
1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first-mentioned State.
2. The term "“annuity" includes ” means 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.
Appears in 1 contract
PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 2 of Article 1918, any pensions and other similar remuneration for past employment or any annuity and annuities arising in a Contracting State and paid to a resident of the other Contracting State State, shall be taxable only in that other the first – mentioned State.
2. The term "''annuity" includes '' menas a stated sum payable periodically at stated times, times during life or during a specified or ascertainable period of time, time under an all obligation to make the payments in return for adequate and full consideration in money or money's worth.
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PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920 of this Agreement, any pensions and other similar remuneration for paid in consideration of past employment or any annuity arising in to a resident of a Contracting State and any annuity paid to such a resident of the other Contracting State shall be taxable only in that other State.
2. The term "“annuity" includes ” means a stated sum payable to an individual periodically at stated times, times during his 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.
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