Non-government pensions and annuities taxable only in the resident state; definitions of pension and annuity clarified. Pensions (other than those in the preceding article) and annuities derived by a resident of one Contracting State from sources in the other Contracting State may be taxed only in the resident State. 'Pension' means a periodic payment made in consideration of past services. 'Annuity' means a stated sum payable periodically during life or for a specified period, under an obligation to make payments in return for adequate and full consideration in money or money's worth.