TMI BlogPensions and social security paymentsX X X X Extracts X X X X X X X X Extracts X X X X ..... nd annuities may also be taxed in the other Contracting State if the payment is made by a resident of that other State or a permanent establishment situated therein. 3. Notwithstanding the provisions of paragraphs 1 and 2, pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political sub-division or a local authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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