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of <h1>Article 21 of DTAA: Non-Government Pensions and Annuities Taxable Only in Resident's Home State Until March 2012.</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Tanzania and another Contracting State, effective until March 31, 2012, addresses the taxation of non-government pensions and annuities. It stipulates that such pensions or annuities, derived by a resident of one Contracting State from sources within the other, are taxable only in the resident's home state. A 'pension' is defined as a periodic payment for past services or as compensation for service-related injuries, while an 'annuity' is a periodic payment made for a specified period in exchange for adequate consideration.
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