Common use of PENSIONS AND ANNUITIES Clause in Contracts

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.

Appears in 3 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 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.

Appears in 2 contracts

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

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l919, any pensions 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 inconsideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may shall be taxed taxable 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.

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 paragraph 2 of Article l919, 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.

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 l919, 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.

Appears in 2 contracts

Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs 2 of Article l919, any pensions 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 may be taxed in that other State. 2. The term "annuity" 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 the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, 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 ’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 paragraphs 2 of Article l919, 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 shall be taxed taxable 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.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, 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.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, any pensions 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 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.

Appears in 1 contract

Sources: 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 paragraphs paragraph 2 of Article l919, 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 taxable 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.

Appears in 1 contract

Sources: Double Taxation Avoidance Agreement

PENSIONS AND ANNUITIES. 1. Subject to the provisions of paragraphs paragraph 2 of Article l919, any pensions pension or other similar remuneration paid to a resident of one of the a Contracting States State 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 moneys worth.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation