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of <h1>Pensions Under Uganda's DTAA Taxed Only in Resident State as per Article 18, Subject to Article 19 Exceptions.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Uganda and another contracting state specifies that pensions and similar remuneration paid to a resident of one contracting state, in consideration of past employment, shall be taxable only in that state. This provision is subject to paragraph 2 of Article 19, which may outline exceptions or additional conditions.
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