- 1
- Pensions (including Government pensions and payments under a social security system) and annuities arising in a Contracting State may be taxed in that State.
- 2
- Alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the Contracting States to a resident of the other Contracting State, shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
