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of <h1>Pensions from past employment taxable only in the resident state under Article 18 of DTAA, with Article 19 exceptions.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between the Czech Republic and another Contracting State stipulates that pensions and similar remuneration received by a resident of one of the Contracting States for past employment are taxable exclusively in the state of residence. This provision is subject to the exceptions outlined in paragraph 2 of Article 19.
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