background image
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 19

Pensions and Annual Salaries

Without prejudice to the provisions of paragraph (2) of Article 20 herein, pensions and other similar remunerations paid for a resident in a Contracting State for a previous service shall be taxable only in that State.