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, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 3 contracts

Sources: Convention for the Avoidance of Double Taxation, 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, pensions and other similar remuneration, remuneration and annuities, annuities arising in a Contracting State and paid to a resident of the other Contracting State, State may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system Social Security legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 2 contracts

Sources: Income Tax Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, 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 Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting 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, pensions and other similar remunerationremuneration in consideration of past employment, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system Social Security System of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 2 contracts

Sources: Convention for the Avoidance of Double Taxation, Income and Capital Gains Tax Convention

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration, remuneration in consideration of past employment and annuities, any annuity arising in a Contracting State and paid to a resident of the other Contracting State, State may be taxed in the first-mentioned m entioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 2 contracts

Sources: Botswana Ireland Double Taxation Avoidance Agreement, Botswana Ireland Double Taxation Avoidance Agreement

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 Contracting that State. 2. Notwithstanding the provisions of paragraph 1 of this Articleparagraph1, pensions paid and other payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 2 contracts

Sources: Income and Capital Tax Convention, 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, and annuities, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under received by an individual being a public scheme which is part of the social security system resident of a Contracting State or a political or administrative subdivision or a local authority thereof under the social security legislation of the other Contracting State shall be taxable only in that Contracting other State.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. (1. ) Subject to the provisions of paragraph 2 (2) of Article 1920, pensions and other similar remunerationremuneration paid in consideration of past employment in a Contracting State, and annuities, arising in payments under the social security legislation of a Contracting State and paid to any annuity derived from sources within a resident of the other Contracting State, State may be taxed in the first-mentioned Contracting that State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: 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, remuneration and annuities, annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: 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, payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, may shall be taxed taxable only in the first-mentioned Contracting that other State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: Double Tax Treaty

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph ofparagraph 2 of Article 19, pensions and other similar remuneration, and annuities, annuities arising in a Contracting State and paid to a resident of the other Contracting State, State may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: Double Taxation Avoidance Agreement

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 Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State. 3. As used in this Article:

Appears in 1 contract

Sources: Income Tax Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration, periodic or non-periodic, and annuities, annuities arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that the first mentioned State. This provision shall also apply to pensions and allowances paid under a public scheme organised by a Contracting State.State in order to supplement the benefits of the social security legislation

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration, remuneration for past employment and annuities, annuities arising in a Contracting State and paid to a resident of the other Contracting State, may State shall be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article(1), pensions paid and other similar payments made under a public scheme which is part of the social security system legislation of a Contracting Contacting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: 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, annuities arising in a Contracting State and paid to a resident of the other Contracting State, State may be taxed in the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system legislation of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: Double Taxation Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraph 2 of Article 1918, 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 Contracting State. 2. Notwithstanding the provisions of paragraph 1 of this Article1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State or a political or administrative subdivision or a local authority thereof shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation