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发帖数: 75 | 1 ARTICLE 17
(Pensions and Annuities)
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 Contracting
State.
2. Notwithstanding the provisions of paragraph 1, pensions and other
payments made by the government, a
political subdivision or a local authority of a Contracting State under its
social security system or public
welfare plan shall be tax |
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