Non-Government Pensions and Annuities
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....n referred to in Article 19, or any annuity derived by a resident of a Contracting State from sources within the other Contracting State shall be taxable only in the first-mentioned Contracting State.....
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....es received in the course of performance of services. 4. The term " annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of tim....
TaxTMI