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Cyprus - San Marino Tax Treaty (as amended by 2017 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

(1) Subject to the provisions of paragraph (2) of Article 18, 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) The provisions of paragraph (1) shall not apply if the recipient is not liable to tax in respect of such income in the State of which he is a resident and according to the laws of that State. In such case such income shall be taxable in the State in which it arises.

(3) Notwithstanding the provisions in paragraph (1) of this Article, pensions and other similar remuneration paid by a Contracting State under provisions of the social security legislation shall be taxable solely in that State.