Pension taxation limited to resident state: employment-related pensions and annuities taxable only in taxpayer's residence.

Pensions and similar remuneration, and annuities paid in consideration of past employment to a resident of a Contracting State, shall be taxable only in that State; "annuity" is defined as a stated periodic payment during life or a specified period made in return for adequate and full consideration in money or money's worth, with the provision subject to the qualification in Article 19(2).

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