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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 20 of DTAA: Non-Government Pensions and Annuities Taxed Only in Resident's Home State</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Bulgaria and another Contracting State addresses the taxation of non-government pensions and annuities. It stipulates that any pension, excluding those mentioned in Article 19, or any annuity received by a resident of a Contracting State from sources within the other Contracting State is taxable only in the resident's home state. A 'pension' is defined as a periodic payment for past services or injury compensation, while an 'annuity' is a periodic payment made for a specified period in exchange for adequate consideration.
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