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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 18

Pensions

Subject to the provisions of Paragraph (2) of Article 19 of this Convention, the pensions and other similar remuneration paid to a resident of a Contracting State for previous employment, shall only be taxable in that State.