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Non-Government Pensions and Annuities

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Full Text of the Document

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....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. 2. The term "pension&quot....

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Full Text of the Document

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....n money or money's worth. 4. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme which is a part of the social security system of a Contract....