PENSIONS. 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 shall be taxable only in that State.
Appears in 410 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PENSIONS. 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 shall be taxable only in that State.
Appears in 105 contracts
Sources: Agreement for the Elimination of Double Taxation, Double Taxation Agreement, Convention for the Avoidance of Double Taxation
PENSIONS. 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 shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.
Appears in 39 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 31 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PENSIONS. 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 shall be taxable only in that Contracting State.
Appears in 30 contracts
Sources: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Agreement
PENSIONS. 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 shall be taxable only in that State.
Appears in 22 contracts
Sources: Double Taxation Agreement, Agreement for the Elimination of Double Taxation, Agreement for Avoidance of Double Taxation
PENSIONS. 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 shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that Contracting State shall be taxable only in that Contracting State.
Appears in 22 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 21 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS. 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 employ- ment shall be taxable only in that State.
Appears in 17 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. 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 shall be taxable only in that State.
Appears in 15 contracts
Sources: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 14 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 14 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 13 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 1 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 8 contracts
Sources: Income and Capital Tax Treaty, Income Tax Agreement, Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 7 contracts
Sources: Double Tax Agreement, Double Tax Agreement, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration (whether periodic or lump-sum payments) paid to a resident of a Contracting State in consideration of past employment or self-employment shall be taxable only in that State.
Appears in 6 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PENSIONS. 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 shall be taxable only in that Statethe Contracting State of which the recipient of the pension is a resident.
Appears in 6 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 6 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that the first-mentioned State.
Appears in 5 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that the first-mentioned State.
Appears in 5 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Elimination of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 5 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Income and Capital Tax Convention
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, 18 pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 5 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 1920, pensions pensions, annuities and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 4 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
PENSIONS. 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 shall be taxable only in that State.
Appears in 4 contracts
Sources: Double Taxation Agreement, Tax Agreement, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that the first-mentioned State.
Appears in 4 contracts
Sources: Double Taxation Agreement, Agreement for the Elimination of Double Taxation, Double Taxation Agreement
PENSIONS. 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 shall be taxable only in that State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income Tax Convention
PENSIONS. Subject to the provisions of paragraph paragraphs 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Avoidance Agreement
PENSIONS. 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 shall be taxable only in that State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that the first-mentioned Contracting State.
Appears in 4 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 1 of Article 1918, pensions and other similar remuneration paid to derived from sources within one or other of the Contracting States by a resident of a Contracting State in consideration of past employment shall be taxable only in that the latter State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Treaty
PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 19, 19 of this Convention pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 4 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions any pension and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 3 contracts
Sources: Tax Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 3 contracts
Sources: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid (including annuities paid as part of a pension arrangement) to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PENSIONS. 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 shall be taxable only in that Contracting State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1920, pensions any pension and other similar remuneration for past employment arising in a Contracting State (including pensions and payment under social security legislation) and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remu- neration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS. 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 shall be taxable only in that State.
Appears in 3 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remunerasion paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration remuneration, including payments under the social security legislation of a Contracting State, paid to a resident of a Contracting State in consideration of past employment 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. Subject to the provisions of paragraph 2 of Article 1917, pensions any pension and other similar remuneration for past employment arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 3 contracts
Sources: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS. Subject to the provisions of paragraph 2 1 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. This provision shall also apply to life annuities paid to a resident of a Contracting State.
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. 1. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to and annuities beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 3 contracts
Sources: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions pen- sions and other similar remuneration paid to a resident of a Contracting State in consideration consid- eration of past employment shall be taxable only in that 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. Subject to the provisions of paragraph 2 of Article 1919 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment 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. Subject to the provisions of paragraph 2 (2) of Article 19, pensions and other similar remuneration remuneration, paid to a resident of a Contracting State State; in consideration of past employment shall be taxable only in that State.
Appears in 3 contracts
Sources: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS. Subject to the provisions of paragraph 2 (1) of Article 19article XX, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Agreement for Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19Art. 17, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment 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. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment shall be taxable only in that State if such resident is subject to tax in respect of those items of income in that State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 1 of Article 1918, pensions and other similar remuneration paid to a resident of a Contracting State 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. 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 shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply if the recipient is not liable to tax in respect of such income in the State of which he is a resident and according to the laws of that State. In such case such income shall be taxable in the State in which it arises.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. 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 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. 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 respect of a past employment shall be taxable only in that StateState .
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
PENSIONS. 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 shall be taxable only in that Statethe State of which the recipient of the pension is a resident.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration remunerations paid to a resident of a Contracting State 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. 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 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. 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 shall employment, may be taxable taxed only in that State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Double Taxation Convention
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment 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. Subject to the provisions of paragraph 2 paragraphs (2) and (3) of Article 1920, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Agreement for Avoidance of Double Taxation of Income, Agreement for Avoidance of Double Taxation of Income and the Prevention of Fiscal Evasion With Korea
PENSIONS. Subject to the provisions of paragraph 2 of Article 1920, pensions any pension and other similar remuneration for past employment arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that other State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS. Subject to the The provisions of paragraph 2 of Article 1919 notwithstanding, any pensions and other substantially similar remuneration that are paid to a resident of a Contracting State in consideration of past for prior employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention
PENSIONS. 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 shall be taxable only in that Contracting State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article article 19, pensions and other similar remuneration paid to a resident res- ident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Cooperation Agreement, Cooperation Agreement
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration arising in a Contracting State and paid to a resident of a the other Contracting State in consideration of past employment shall be taxable only in that the first-mentioned State.”
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
PENSIONS. 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 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. Subject to Notwithstanding the provisions of paragraph 2 of Article 1920, pensions and other similar remuneration remunerations paid to a resident of a Contracting State 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. 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 shall be taxable only in that State., except that, if they are derived from sources within the other Contracting State they may also be taxed in that other State
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PENSIONS. 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 shall be taxable only in that Con- tracting State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration remunerations paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Double Taxation Treaty, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article Art. 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 2 contracts
Sources: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall may be taxable only taxed in that State.
Appears in 2 contracts
Sources: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, 19 pensions and other similar remuneration paid to a resident of a Contracting State 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. Subject to the provisions of paragraph 2 1 of Article 19article 20, pensions and other similar remuneration paid to a resident of a Contracting State one of the States in consideration of past employment shall be taxable only in that State.. Article 20
Appears in 1 contract
Sources: Income and Capital Tax Convention
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State States in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. 1. Subject to the provisions of paragraph 2 (2) of Article 1920, pensions and other similar remuneration 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 other 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. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration remunerations paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. (1) Subject to the provisions of paragraph 2 (2) of Article 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 shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Convention
PENSIONS. Subject to the provisions of paragraph 2 of Article 1920 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, 19 of this Convention pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 1 contract
PENSIONS. 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 shall be taxable only in that State.”
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to a resident of payments arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State, shall be taxable only in that other State.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS. Subject to the provisions of article 19, paragraph 2 of Article 191, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.. Article 19
Appears in 1 contract
Sources: Income and Capital Tax Convention
PENSIONS. 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 shall shal1 be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Convention
PENSIONS. 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 shall only be taxable only taxed in that State.
Appears in 1 contract
Sources: Income and Capital Tax Convention
PENSIONS. 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 shall be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 19Art. 19 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 1919 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable taxed only in that State.
Appears in 1 contract
PENSIONS. 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 shall sha l be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 1 of Article 19article 20, pensions and other similar remuneration paid to a resident of a Contracting State one of the States in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 19, pensions Pensions and other similar remuneration paid to a resident of a any Contracting State in consideration of past employment shall be taxable are liable to tax only in that State, subject to the provisions of Article 18, paragraph 2.
Appears in 1 contract
Sources: Income and Capital Tax Agreement
PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 1918 of this Convention, pensions and other similar remuneration paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
Sources: Income and Capital Tax Convention
PENSIONS. Subject to the provisions of article 20, paragraph 2 of Article 191, pensions and other similar remuneration paid to a resident of a Contracting State one of the States in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. 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 previous employment shall be taxable only in that State.
Appears in 1 contract
Sources: Income Tax Convention
PENSIONS. 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 State, shall be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 1920, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Agreement
PENSIONS. Subject to the provisions of paragraph 2 1 of Article 1918 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State one of the States in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph 2 of Article 1918, pensions and other similar remuneration paid to derived by a resident of a Contracting State in consideration of past employment shall be taxable only in that Contracting State.
Appears in 1 contract
PENSIONS. Subject to the provisions of paragraph paragrapha 2 and 3 of Article 19, 20. pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
Appears in 1 contract
Sources: Double Taxation Agreement