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444
ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ
1984
Contracting State wi th respect to his illC'oine :trom '}>ersonal
serνices ίη
respect of such training, research, or
studι
performed
in
that other Contracting State 1n
an
aggregate
amount not
ίη θΧΟ8Βθ ο!
ten thousand United States dollars
or
1ts
equivalellt
ίιι
C,priot pounds.
Article
22
GOVERmfiENTAL FUNCTIONS
Wages, salaries, and similar remuneration, including
pensions, annuities, or similar benefits, paid from public
funds of a Contracting State to
a
citizen
ο!
that
Contracting State for labor or personal services performed
βθ βη
employee of that Contracting State
ίη
tbe discharge of
governmental functions shall be exempt from tax by the other
Contracting State.
Article
2~
FRIVATE PENSIONS
ΑΝΏ
ANNUITIES
(1) Except
βθ
provided
ίη
Article 22 (Governmental
Functions) pensions and other similar remunerat10n pa1d to
Βη
individual who is a resident of a COlltracting State
ίη
consideration of past employment shall be taxable only
ίη
that Contracting State.
(2) Alimony and annuities paid to
Βη
individual who i8
a resident of a Contracting State shal1 be taxable only
ίη
that Contracting State.
(3)
The term "pensions and other similar remu.neration,"
Βθ
used
ίη
this Article, means periodic payments made:
(a)
ΒΥ
reason of retirement
οτ
death
ίη
consideration
for
serνices
rendered; or
(b)
ΒΥ
way
of compensation for injuries received
ίη
connection with past emp1oyment.
(4)
The term "annuit1es",
βθ
used
ίη
this Article,
ΜθΜΒ
a stated sum paid periodical1y at stated times during 1ife,
or during a specified number
ο!
years, under
Βη
ob11gation
to make the payments
1η
return for adequate and ful1
consideration (other than
serνices
rendered).