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ARTICLE 18
Pensions
(1) Subject to the provisions of paragraph (2) of Article 19, 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. This provision shall also apply to life annuities paid to a resident of a Contracting State.
(2) Notwithstanding the provisions of paragraph (1), pensions and other payments under the public social security legislation or civil service law of a Contracting State may be taxed only in that State.