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of <h1>Article 18 of DTAA: Pensions and annuities taxable only in recipient's resident state to prevent double taxation.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Ireland and another Contracting State addresses the taxation of pensions and annuities. It stipulates that pensions and similar remuneration paid to a resident of a Contracting State, in consideration of past employment, are taxable only in that State. Additionally, annuities, defined as periodic payments made in return for adequate consideration, are also taxable solely in the resident's State. This provision aims to prevent double taxation on such income by ensuring it is taxed only in the recipient's country of residence.
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