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of <h1>Pensions and annuities from past employment are taxed only in the resident's state under Article 18 of DTAA.</h1> Pensions and annuities paid to a resident of a Contracting State, in consideration of past employment, are taxable solely in that resident's State, as per Article 18 of the Double Tax Avoidance Agreement between Sri Lanka and the other Contracting State. An annuity is defined as a fixed sum paid periodically, either for life or a specified period, under an obligation for adequate consideration. This provision is subject to exceptions outlined in Article 19, paragraph 2.
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