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France - Syria Tax Treaty (as amended by 2004 exchange of notes) — 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, any pensions and other similar remuneration paid to a resident of a Contracting State in respect of past employment shall be taxable only in that State, in accordance with its laws.

(2) Notwithstanding the provisions of paragraph (1) of this Article, pensions and other payments in application of the social security legislation of a Contracting State may be taxed in that State.