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<h1>Article 20 of DTAA: Non-Governmental Pensions and Annuities Taxed Only in Resident's Home State</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Poland and another Contracting State addresses the taxation of non-governmental pensions and annuities. It stipulates that pensions, excluding those covered under Article 19, and annuities received by a resident of one Contracting State from sources in the other may be taxed exclusively in the resident's home state. A 'pension' is defined as periodic payments for past services or compensation for service-related injuries, while an 'annuity' refers to periodic payments made for a specified period in exchange for full consideration.