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of <h1>Pensions and annuities taxable only in recipient's state under Article 19 of Malaysia's DTAA to prevent double taxation.</h1> Pensions, annuities, and similar remuneration paid to a resident of a Contracting State for past employment are taxable only in that State, as per Article 19 of the Double Tax Avoidance Agreement (DTAA) between Malaysia and another contracting party. An 'annuity' is defined as a specified sum paid periodically during life or a specified period, under an obligation to make payments in exchange for adequate consideration. This provision aims to prevent double taxation on pensions and annuities by ensuring they are taxed solely in the recipient's state of residence.
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