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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 20

Pensions

Subject to the provisions of paragraph (1) of Article 21, pensions, life annuities and other similar remuneration paid to a resident of a Contracting State in consideration of past employment  shall be taxable in that State.