NO.PZ2025010601000020
问题如下：
In his retirement, the returns on Rodriguez's US assets will face a 6% tax rate in the United States, and his Social Security payments will be taxed at 18%. Italian will levy taxes on all his income sources, though relief from double taxation will be available through the credit method. The relevant tax rates can be found in Exhibit 1.
Under the tax treaty's credit method, calculate the effective tax rate on his pension income.
选项：
A.18% B.23% C.29%解释：
According to the credit method for double taxation relief, when the Italian tax rate (29%) is higher than the US rate (18%), the taxpayer is required to pay the higher rate. Thus, the effective tax rate on his pension income is 29%.
怎么知道这里的investment income是否属于pension income?
