Article 18 - Pensions / Pensions and Social security payments

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..... id to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. As per UN Model Tax Convention Article 18 (Alternative A) Notwithstanding the provisions of paragraph 1, 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 l .....

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..... paid and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State. [ Para 3 of the Article 18 ] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanag .....

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