https://www.taxtmi.com/acts?id=45176 Article 18 provides that non-government pensions and annuities received by a resident from sources in the other Contracting State are taxable only in the recipient's State. It defines "pension" as periodic payments for past services or compensation for injuries and "annuity" as a stated periodic sum payable for life or a specified period in return for adequate consideration. Alimony paid cross-border is exempt in the recipient State to the extent such payments are not deductible in the payer State. en-us Thu, 17 Oct 2024 16:18:42 +0530 Tue, 22 Oct 2024 12:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45176 Article 18 provides that non-government pensions and annuities received by a resident from sources in the other Contracting State are taxable only in the recipient's State. It defines "pension" as periodic payments for past services or compensation for injuries and "annuity" as a stated periodic sum payable for life or a specified period in return for adequate consideration. Alimony paid cross-border is exempt in the recipient State to the extent such payments are not deductible in the payer State. Act-Rules DTAA Thu, 17 Oct 2024 16:18:42 +0530 https://www.taxtmi.com/acts?id=45176