Common use of PENSIONS Clause in Contracts

PENSIONS. Subject to the provisions of paragraph 2 of Article 19 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)18, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of 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. 2. Notwithstanding the provisions of paragraph 1, 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 subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that State.

PENSIONS. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration paid (including pensions and other similar payments made under the social security legislationannuities paid as part of a pension arrangement) paid to an individual who is a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

PENSIONS. Subject to the provisions of paragraph 2 (2) of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment employment, and payments made to a resident of that State under the social security system of the other Contracting State, shall be taxable only in that the first-mentioned State.

PENSIONS. Subject to the provisions of paragraph 2 1 of Article 19 (Government Service), 18 pensions and other similar remuneration (including pensions and derived from sources within one or other similar payments made under of the social security legislation) paid to Contracting States by a resident of a Contracting State in consideration of past employment shall be taxable only in that the latter State.

PENSIONS. (1) Subject to the provisions of paragraph 2 (2) of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 or a political subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment and any annuity paid to such resident in consideration of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. However, pensions paid out of pension plans of the enterprises not registered under the national laws of a Contracting State may be taxed in that State. 2. Notwithstanding the provisions of paragraph 1, social security pensions paid by a social security instrumentality of a Contracting State shall be taxable only in that Contracting State.

PENSIONS. Subject to the provisions of paragraph 2 of Article 19 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to by a resident of a Contracting State to a resident of the other Contracting State may be taxed in consideration the first Contracting State according to the laws of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 (2) of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 or a political subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions pension and other similar payments made under the social security legislation) arising in a Contracting State and paid in consideration of past payment to a resident of the other Contracting State, shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State in consideration of past employment or a political subdivision or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Notwithstanding the provision of paragraph 1, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 payments made under a public scheme which is part of the social security system of a Contracting State or a local authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of this Article 19 (Government Service)or paragraph 2 of Article 19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. 2. Subject to the provisions of paragraph 2 of Article 19, pensions and other payments made under the social security legislation of a Contracting State may be taxed in that State. This provision shall apply only to nationals of that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 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.

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 obligatory pension scheme in accordance with the social security legislation of a Contracting State may be taxed in that State.

PENSIONS. Subject 1. Without prejudice to the provisions of in paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past for prior employment shall be taxable only in that State. 2. Pensions and other amounts paid within the scope of a public scheme organized by a Contracting State for the purpose of complementing the social-security benefits of such State shall be taxable in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)18, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service), pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) annuities paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph Paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 payments made under a the social security laws of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)18, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 of this Article and paragraph 2 of Article 19, pensions and other remuneration paid under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment employment, and payments made to a resident of that State under the social security system or the other Contracting State, shall be taxable only in that the first-mentioned State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 of this Article, pensions and other similar payments made under the social security legislation of a Contracting State may be taxed in that State. Article 19

PENSIONS. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions arising in a Contracting State and other similar payments made under the social security legislation) paid to a resident of a the other Contracting State in consideration of past employment employment, shall be taxable only in that the first-mentioned State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)18, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past employment State, 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.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)of this Convention, pensions pensions, annuities and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 of this Article pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions pensions, annuities and other similar remuneration (including pensions and other similar payments made under the social security legislation) arising in a Contracting State paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that other State. 2. Notwithstanding the provisions of paragraph 1, pensions and other similar payments made under the social security system of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of 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. 2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a local government or authority thereof shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)20, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 in pursuance of laws pertaining to the social security system of a Contracting State shall be taxable in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 payments made under the social security laws of a Contracting State to a resident of the other Contracting State shall be taxable in the first- mentioned State, but the tax may not exceed 15 % of the amount liable to taxation.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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, disbursements under the Social Security legislation of a Contracting State shall be taxable only in that State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)18, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 and subject to the provisions of paragraph 2 of Article 18, payments received by an individual being a resident of a Contracting State under the social security legislation of the other Contracting State shall be taxable only in that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) 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 of this Article pensions and other similar payments made under the social security legislation of a Contracting State shall be taxable only in that State. However, such pensions shall be taxable only in the other State if the pension is paid to an individual who is a resident of, and a national of, that other State.

PENSIONS. 1. Subject to the provisions of paragraph 2 1 of Article 19 (Government Service)19, pensions and other similar remuneration (including pensions and other similar payments made under the social security legislation) paid to a resident of a Contracting State in consideration of past part employment shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 pensions and other similar remuneration derived by a resident of a Contracting State may be taxed in the other Contracting State if such payments are borne by an enterprise of that other State or by a permanent establishment situated therein.