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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.



(1) 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.

(2) Pensions, annuities and other recurrent or non-recurrent payments made by a Contracting State, a Land or a local authority thereof to any individual as compensation for damage resulting from military action or political persecution shall be taxable only in that State.