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ARTICLE 20
Pensions and Annuities
(1) Subject to the provision of paragraph (2) of Article 21 pensions, annuities and other similar remuneration paid to the resident of a Contracting State in consideration of past employment shall be taxable only in that State.
(2) The term pensions, annuities and other similar remuneration as used in the Article means periodic payments made after retirement in consideration of past employment or by way of the compensation for injuries received in connection with past employment.