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of <h1>Namibia's DTAA Article 19: Pensions and annuities taxable only in the state where they originate.</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Namibia and another Contracting State specifies that pensions and similar remuneration for past employment, as well as annuities, arising in one Contracting State and paid to a resident of the other Contracting State, are taxable only in the state where they originate. An annuity is defined as a periodic payment made during a lifetime or a specified period, provided in exchange for adequate consideration.
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