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of <h1>Pensions and annuities taxable only in the resident's State unless covered under Article 19. Definition of 'annuity' included.</h1> Pensions and annuities paid to a resident of one of the Contracting States are taxable only in that resident's State, excluding pensions covered under Article 19. An 'annuity' is defined as a specified sum paid periodically during life or a defined period, based on an obligation to make payments in exchange for adequate consideration.
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