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of <h1>Article 19 of DTAA: Pensions and Annuities Taxed in the Origin State Only, Excluding Article 18 Exceptions.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Russia and another Contracting State addresses the taxation of pensions and annuities. It stipulates that pensions, excluding those mentioned in Article 18, and similar remuneration for past employment paid to a resident of a Contracting State, as well as any annuity paid to such a resident, are taxable solely in the State where the income originates. An 'annuity' is defined as a periodic payment during life or a specified period, made in exchange for adequate consideration in money or money's worth.
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