Common use of PENSIONS AND ANNUITIES Clause in Contracts

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 in consideration of past employment shall be taxable only in that State.

Appears in 8 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

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 a the other 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 the first-mentioned State. 2. For the purposes of this Article:

Appears in 4 contracts

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

PENSIONS AND ANNUITIES. (1. Subject ) Pensions (other than pensions to the provisions of paragraph 2 of which Article 19, pensions 19 applies) and other similar remuneration annuities paid to a resident of a one of the Contracting State in consideration of past employment and any annuity paid to such a resident in consideration of past employment States shall be taxable only in that State.

Appears in 4 contracts

Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

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 in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, 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 in consideration of past employment shall be taxable only in that Contracting State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities paid to an individual who is a resident of 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 Contracting State.

Appears in 2 contracts

Sources: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, 18 of this Convention: (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 in consideration of past employment and any annuity paid to such a resident in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration and annuities paid to a resident of 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 State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and any pension or other similar remuneration remuneration, and any annuity, paid to a resident of a Contracting State from a source in the other 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 Contracting State may be taxed in that other State.

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, 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 in consideration of past employment shall be taxable only in that State.

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, pensions pensions, annuities and other similar remuneration periodic remuneration, paid to a resident of 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 State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, 18 of this Convention: (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 in consideration of past employment and any annuity paid to such a resident in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 19, pensions pensions, annuities 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 in consideration of past employment shall be taxable only in that State.

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, pensions and any pension or other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident in consideration of past employment one of the States shall be taxable only in that State.

Appears in 1 contract

Sources: Double Taxation Convention

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19XIX, pensions and other similar remuneration in consideration of past employment and annuities paid to a resident of 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 State.

Appears in 1 contract

Sources: Income and Capital Tax Convention

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration and any annuity paid to a resident of a Contracting State in consideration of past employment and any annuity paid which are subject to such a resident tax in consideration of past employment that Contracting State shall be taxable only in that State.

Appears in 1 contract

Sources: Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject Subjects to the provisions of paragraph 2 of Article 19, pensions pension and other similar remuneration and annuities paid to a resident of 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 State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions any pension 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 in consideration of past employment a Contracting State shall be taxable only in that State.

Appears in 1 contract

Sources: Income Tax Convention

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1919 (Government Service), pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity employment, whether paid to such periodically or in a resident in consideration of past employment lump-sum, shall be taxable only in that State.

Appears in 1 contract

Sources: Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1920, 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 in consideration of past employment shall be taxable only in that State.

Appears in 1 contract

Sources: Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration paid in consideration of past employment to a resident of 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 State.

Appears in 1 contract

Sources: Double Taxation Convention

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and annuities paid to a resident of 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 State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

Appears in 1 contract

Sources: Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 (2) of Article 1921 pensions, pensions annuities and other similar remuneration paid to a the resident of 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 State. 2. The term pensions, annuities and other similar remuneration as used in this Article means periodic payments made after retirement in consideration of past employment or by way of the compensation for injuries received in connection with past employment.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

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 one of the States in consideration of past employment and as well as any annuity paid to such a resident in consideration of past employment resident, shall be taxable only in that State. 2. However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other State, it may be taxed in that other State. 3. Any pension paid out under the provisions of a social security system of one of the States to a resident of the other State may be taxed in the firstmentioned State.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions provision of paragraph 2 (2) of Article 1921 pensions, pensions annuities and other similar remuneration paid to a the resident of 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 State. 2. The term pensions, annuities and other similar remuneration as used in this article means periodic payments made after retirement in consideration of past employment or by way of the compensation for injuries received in connection with past employment.

Appears in 1 contract

Sources: Income and Capital Tax Agreement

PENSIONS AND ANNUITIES. 1. 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 in consideration of past employment shall be taxable 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 paragraph 2 of Article 1921, pensions and other similar remuneration and annuities paid to an individual who is a resident of 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 Contracting State. 2. As used in this Article:

Appears in 1 contract

Sources: Income Tax (Double Taxation Relief) Order

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph paragraphs 1 and 2 of Article 1918, 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 in consideration of past employment shall may be taxable taxed only in that State.

Appears in 1 contract

Sources: Income Tax Convention

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment, and annuities paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such a resident in consideration of past employment shall may be taxable only taxed in that State.

Appears in 1 contract

Sources: Income Tax Agreement