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of <h1>Pensions for past employment are taxed only in the resident's state under Article 18 of the Qatar DTAA.</h1> Pensions and similar remuneration paid to a resident of a contracting state for past employment are taxable only in that state, as per Article 18 of the Double Tax Avoidance Agreement (DTAA) between Qatar and the other contracting state. This provision is subject to the exceptions outlined in paragraph 2 of Article 19.
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