# The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002, Schedule


(2) (a) 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.
(b) 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.
(3) 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.

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Source: https://www.legislation.gov.uk/ukdsi/2002/011042901X/schedule (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-taiwan-order-2002/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.