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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Non-Government Pensions in Syria's DTAA: Taxed Only in Resident's Home State per Article 20 Until March 31, 2009.</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Syria and another Contracting State, effective until March 31, 2009, addresses non-government pensions and annuities. It stipulates that pensions or annuities received by a resident of one Contracting State from sources within the other may only be taxed 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 made during a specified period in exchange for adequate consideration.
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