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<h1>Non-Government Pensions and Annuities Taxed Only in Resident's State Under Article 19 of Tax Agreement.</h1> Article 19 of the Double Tax Avoidance Agreement between Singapore and another Contracting State addresses the taxation of non-government pensions and annuities. It stipulates that pensions, excluding those covered under Article 18, and annuities received by a resident of one Contracting State from sources in the other Contracting State are taxable only in the resident's home state. A 'pension' is defined as a periodic payment for past services or injury compensation, while an 'annuity' is a periodic payment for a specified period in exchange for adequate consideration.