TMI BlogPensions and annuitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... Article 19(2) of this Convention, or annuity paid to a resident of a Contracting State shall be taxable only in that State. 2. The term "pension" means a periodic payment made in considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return for adequate and full consideration in money or money's worth.
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