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ARTICLE 17
Pensions
(1) Subject to the provisions of paragraph (2) of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (1), pensions and other payments made according to the law on mandatory social insurance of a Contracting State shall only be taxable in that State.