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Singapore - Untd A Emirates Tax Treaty (as amended by 2014 protocol) — Orbitax Tax Hub

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 17

Pensions

Pensions and other similar remuneration other than pensions referred to in Article 18, paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.