Non-government pensions and annuities taxed only in recipient's state; alimony exempt where payer's state does not permit deduction.

Any pension other than those under Article 19, and any annuity derived by a resident from sources in the other Contracting State, shall be taxable only in the resident State; pension means periodic payments for past services or compensation for service-related injuries; annuity means a stated sum payable periodically in return for adequate and full consideration. Alimony paid by a resident of one State to a resident of the other is exempt in the recipient State to the extent such payments are not deductible for tax purposes in the payer State.

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