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Article 20 - Non-Government pensions, annuities and alimony - Norway (Old - Effective upto 31-3-2012)Extract ARTICLE 20 - Non-Government pensions, annuities and alimony - 1. Any pension, other than a pension referred to in article 19, or any annuity derived by a resident of a Contracting State from sources within the other Contracting State may be taxed in the first-mentioned Contracting State. 2. The term pension means a periodic payment made in consideration of past services or by way of compensation for injuries received in the course of performance of services. 3. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth. 4. Alimony received by a resident of Norway and paid by a resident of India shall be exempt from tax in Norway to the extent such payments are not deductible for the purposes of Indian tax.
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