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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

(1) Pensions and any other similar remuneration (including government service pensions and payments made under social security legislation) paid to a resident of a Contracting State shall be taxable only in that State.

(2) The provision of paragraph (1) shall apply to a pension paid to a resident of a Contracting State, regardless of whether that pension is paid in consideration of past employment.