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of <h1>Non-Government Pensions and Annuities Taxed Only in Resident's State Under Article 20 of Tax Agreement</h1> Article 20 of the Double Tax Avoidance Agreement between Uzbekistan and another Contracting State addresses non-government pensions and annuities. It stipulates that pensions, excluding those mentioned in Article 19, and annuities received by a resident of one Contracting State from sources within the other Contracting State are taxable only in the resident's home state. A 'pension' is defined as periodic payments for past services or injury compensation, while an 'annuity' refers to periodic payments made in exchange for adequate consideration.
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