background image
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 19, pensions and other similar remunerations paid to a resident of a Contracting States in consideration of past employment may be taxable in that State.