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of <h1>Kuwait DTAA Article 18: Pensions and Annuities Taxed Only in Resident's State for Past Employment or Compensation.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Kuwait and another Contracting State addresses the taxation of pensions and annuities. It stipulates that pensions and similar remuneration, as well as annuities, paid to a resident of a Contracting State for past employment, are taxable only in that resident's state. 'Pensions and other similar remuneration' refer to periodic payments post-retirement for past employment or injury compensation, while 'annuity' refers to periodic payments during an individual's life or a specified period, made in exchange for adequate consideration.
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