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India - Vietnam Tax Treaty (as amended by 2016 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 20

Non-Government Pensions and Annuities

(1) Any pension, other than a pension referred to in Article 19, or any annuity derived by a resident of a Contracting State from sources within the other Contracting State shall be taxed only in the first-mentioned Contracting State.

(2) The term "pension" means a periodic payment made in consideration of past services or by way of compensation for injuries received in the course of performance of services.

(3) The term "annuity" means a stated sum payable periodically at stated times during life or during specified or ascertainable period of time, under an obligation to make the payments in return for adequate and frill consideration in money's worth.