Article 18 - NON-GOVERNMENT PENSIONS AND ANNUITIES - Malaysia (Old - Effective upto 31-3-2013)

Article 18 : NON-GOVERNMENT PENSIONS AND ANNUITIES - 1. Subject to the provisions of paragraph 2 of Article 19, any pension and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State. 2. The term annuity includes a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or moneys worth.