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of <h1>Article 20: Pensions and Annuities Taxed Only in Resident State Under Double Tax Avoidance Agreement</h1> Article 20 of the Double Tax Avoidance Agreement between the UK and another Contracting State stipulates that pensions and annuities paid to residents of a Contracting State are taxable only in that State. A 'pension' is defined as a periodic payment for past employment or compensation for work-related injuries, including payments under social security legislation. An 'annuity' is a periodic payment made during life or a specified period in exchange for adequate consideration. This provision aims to prevent double taxation on these forms of income.
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