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ARTICLE 18
Pensions
(1) Subject to the provisions of paragraph (1) 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 resident of a Contracting State.
(2) Pensions and life annuities paid, and other periodical or occasional payments made by Contracting State, in respect of insuring personal accidents, may be taxed only in this State.