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of <h1>DTAA Article 18: Pensions and Social Security Payments Taxed Only in Resident State or Originating State's Social Security System.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Trinidad and Tobago addresses the taxation of pensions and social security payments. It stipulates that pensions and similar remuneration for past employment, as well as annuities, paid to a resident of a contracting state may be taxed in that state. However, pensions and other payments under a public scheme that is part of the social security system of a contracting state or its political subdivisions or local authorities are taxable only in that state.
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