Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Social Security pensions
As a general rule, 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 favour of the State of residence of the beneficiary of the pension.
However, Social Security pensions are expressly regulated in some Conventions: Canada, United States, Luxembourg, Sweden, Germany, ..., so the specific Convention should be consulted.