https://www.taxtmi.com/acts?id=15038 Pensions and similar remuneration for past employment and annuities arising in one Contracting State and paid to a resident of the other Contracting State are taxable only in the recipient's State, subject to paragraph 2 of Article 19; annuity is defined as a stated sum payable periodically during the annuitant's life or for a specified period under an obligation to pay for past employment. en-us Tue, 30 Aug 2011 13:08:05 +0530 Tue, 26 Nov 2024 17:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15038 Pensions and similar remuneration for past employment and annuities arising in one Contracting State and paid to a resident of the other Contracting State are taxable only in the recipient's State, subject to paragraph 2 of Article 19; annuity is defined as a stated sum payable periodically during the annuitant's life or for a specified period under an obligation to pay for past employment. Act-Rules DTAA Tue, 30 Aug 2011 13:08:05 +0530 https://www.taxtmi.com/acts?id=15038