Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Social Security pensions
In general, within the scope of double taxation agreements, pensions paid by Social Security are included within the general provision of the Agreement applicable to pensions, also establishing an exclusive right of taxation in favor of the State of residence. of the pension beneficiary.
However, Social Security pensions are expressly regulated in some Agreements: Canada, United States, Luxembourg, Sweden, Germany, ..., so the specific Convention must be consulted.