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Pensions, Annuities and Similar Payments
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....h 2 of Article 19, pensions and other similar remuneration in consideration of past employment paid to a resident of a Contracting State shall be taxable only in that State. 2. Notwithstanding the ....
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....3. The term "annuity" as used in this Article means a stated sum payable periodically to an individual at stated times during his life, or during a specified or ascertainable period of time, under an ....
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