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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>UAE Double Tax Agreement: Non-Government Pensions and Annuities Taxed Only in Resident's State Under Article 19.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between the UAE and another Contracting State addresses non-government pensions and annuities. It stipulates that such pensions or annuities, when derived by a resident of one Contracting State from sources within the other, are taxable only in the resident's state. A 'pension' refers to periodic payments for past services or injury compensation, while an 'annuity' is a periodic payment made in exchange for adequate consideration, either for life or a specified period.
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