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ARTICLE 19
Pensions
(1) Subject to paragraph 2 of Article 20, pensions, including government pensions and annuities, paid to a resident of a Contracting State shall be taxable only in that State.
(2) The term "annuity" means 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 money's worth.