Schedule
Any pension or annuity paid by, or out of funds created by, a territory or a political subdivision or a local authority thereof to an individual in respect of services rendered to that territory or subdivision or authority shall be taxable only in that territory.
Notwithstanding the provisions of sub-paragraph (a) of this paragraph, such pension or annuity shall be taxable only in the other territory if the individual is a resident of, and a citizen or national of, that territory.
The provisions of Articles 15, 16, 17 and 18 of this Agreement shall apply to salaries, wages and other similar remuneration, and to pensions or annuities, in respect of services rendered in connection with a business carried on by any authority referred to in paragraph (1) of this Article.
- IAGREEMENT BETWEEN THE BRITISH TRADE AND CULTURAL OFFICE, TAIPEI AND THE TAIPEI REPRESENTATIVE OFFICE IN THE UNITED KINGDOM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
- Article 1Persons covered
- Article 2Taxes covered
- Article 3General definitions
- Article 4Residence
- Article 5Permanent establishment
- Article 6Income from immovable property
- Article 7Business profits
- Article 8Shipping and air transport
- Article 9Associated enterprises
- Article 10Dividends
- Article 11Interest
- Article 12Royalties
- Article 13Capital gains
- Article 14Independent personal services
- Article 15Dependent personal services
- Article 16Directors' fees
- Article 17Artistes and sportsmen
- Article 18Pensions and annuities
- Article 19Public service
- Article 20Students
- Article 21Other income
- Article 22Elimination of double taxation
- Article 23Limitation of relief
- Article 24Non-discrimination
- Article 25Mutual agreement procedure
- Article 26Exchange of information
- Article 27Entry into force
- Article 28Termination