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<h1>Article 18: Non-Government Pensions and Annuities Taxed in Recipient's State, Alimony Tax-Exempt if Non-Deductible for Payer</h1> Article 18 of the Double Tax Avoidance Agreement between Norway and another Contracting State addresses the taxation of non-government pensions, annuities, and alimony. Pensions, excluding those covered by Article 19, and annuities received by a resident of one state from sources in the other state are taxable only in the recipient's state of residence. 'Pension' refers to periodic payments for past services or injury compensation, while 'annuity' involves periodic payments for a specified period in exchange for consideration. Alimony received by a resident is tax-exempt in their state if not deductible in the payer's state.