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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxation of pensions and annuities limited to the resident state, with annuity defined by periodic payments for consideration.</h1> Pensions and remuneration for past employment paid to a resident are taxable only in that resident State, subject to paragraph (2) of Article 19; annuities payable to a resident are similarly taxable only in the resident State. 'Annuity' means a stated sum payable periodically during life or a specified period in return for adequate and full consideration in money or money's worth.

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