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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.



Subject to the provisions of paragraph (2) of Article 18, pensions and other similar remunerations paid to a resident of a Contracting State shall be taxable only in the State where they arise.