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 in consideration of past employment and annuities paid to a resident of a Contracting State shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that 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 in consideration of past employment and annuities paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions and annuities paid and other similar payments made by the government of a Contracting State, a political subdivision, a local authority or a statutory body thereof under a public scheme which that is part of the social security system of a Contracting that State 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 and other similar remuneration in consideration of past employment and annuities paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, social security pensions paid and other similar payments made under by a public scheme which is part of the social security system of a Contracting State 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 pensions, annuities and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and annuities paid to a resident shall be taxable only in that State . 2. Notwithstanding the provisions of paragraph 1 of this Article, payments made under the social security legislation of a Contracting State shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that 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 in consideration of past employment and annuities paid to a resident of a Contracting State in consideration of past employment, and any annuity, shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that 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 in consideration of past employment and annuities arising in a Contracting State and paid to a resident of a the other Contracting State State, shall be taxable only in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 1, 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 sub- division or a local authority thereof shall be taxable only in that Statestate.

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 in consideration of past employment and annuities arising in a Contracting State and paid to a resident of a the other Contracting State shall may be taxable only taxed in that the first-mentioned Contracting State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made under a public scheme which is part of the social security system legislation of a the 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 of paragraph 2 of Article 1919 of this Agreement, 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 shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State or an administrative subdivision or a local authority thereof 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 and other similar remuneration for past employment, and annuities, arising in consideration of past employment a Contracting State and annuities paid to a resident of a the other Contracting State shall State, may be taxable only taxed in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 11 of this Article, pensions paid and other similar payments made under a any public scheme which is part of the social security system of a Contracting State State, a political subdivision or a local authority thereof 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 1918, pensions and other similar remuneration remuneration, and annuities, arising in consideration of past employment a Contracting State and annuities paid to a resident of a the other Contracting State shall State, may be taxable only taxed in that the first-mentioned State. 2. Notwithstanding the provisions of paragraph 11 of this Article, 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 subdivision or a local authority or a local government thereof shall be taxable only in that State.

Appears in 1 contract

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