Common use of PENSIONS Clause in Contracts

PENSIONS. 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 14 contracts

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

PENSIONS. 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 6 contracts

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

PENSIONS. 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 6 contracts

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

PENSIONS. Pensions arising in a Contracting State and other similar remuneration 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 6 contracts

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

PENSIONS. 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 4 contracts

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

PENSIONS. 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 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. 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 2 contracts

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

PENSIONS. 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 Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation

PENSIONS. 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: Income and Capital Tax Convention, Double Taxation Agreement

PENSIONS. Pensions and other similar remuneration paid to a resident of from a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 2 contracts

Sources: Income Tax Treaty, Double Taxation Avoidance Agreement

PENSIONS. 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. However, such pensions and other similar remuneration may also be taxed in the other Contracting State if they arise in that State.

Appears in 2 contracts

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

PENSIONS. 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 Statethe Contracting State of which the individual is a resident.

Appears in 2 contracts

Sources: Double Taxation Convention, Double Taxation Convention

PENSIONS. Pensions and other similar remuneration Pensions, including retirement annuities, 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: Convention for the Avoidance of Double Taxation

PENSIONS. Pensions and other similar remuneration arising in a Contracting State 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 1 contract

Sources: Income and Capital Tax Convention

PENSIONS. Pensions and other similar remuneration paid to payments received by 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. Pensions (including government 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: Income Tax Agreement

PENSIONS. Pensions and other similar remuneration paid payments made to a resident of a Contracting State 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. Pensions and Any pension or other similar remuneration remuneration, paid to a resident of from sources in a Contracting State in consideration of past employment State, 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

PENSIONS. Pensions and other similar remuneration paid to a resident of from a Contracting State in consideration of past employment shall .hall be taxable only in that State.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation

PENSIONS. Pensions (including government 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: Tax Agreement

PENSIONS. Pensions and other similar remuneration income paid to a resident of a Contracting State in consideration cosideration of past employment shall be taxable only in that State.

Appears in 1 contract

Sources: Double Taxation Agreement

PENSIONS. Pensions and other similar remuneration paid to a resident of a Contracting Con- tracting State in consideration of past employment shall be taxable only in that Contracting State.

Appears in 1 contract

Sources: Double Tax Agreement

PENSIONS. Pensions and other similar remuneration paid to a resident of (including lump-sum payments) arising in a Contracting State in consideration of past employment shall be taxable only in that State.

Appears in 1 contract

Sources: Convention for the Elimination of Double Taxation

PENSIONS. 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 1 contract

Sources: Income and Inheritance Tax Convention

PENSIONS. Pensions and other similar remuneration paid to a resident of a Contracting Contrating State 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. Pensions and other similar remuneration paid to a resident of a Contracting State (including lump sum payments) in consideration of past employment or self-employment arising in a Contracting State shall be taxable taxed only in that State.

Appears in 1 contract

Sources: Convention for the Avoidance of Double Taxation