Article 18 - Pensions - Myanmar

ARTICLE 18 PENSIONS 1. Subject to the provisions of paragraph 2 of Article 19, any pensions and other similar remuneration for past employment or any annuity for past employment arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State. 2. The term annuity means a stated sum payable periodically at stated times during the life of the annuitant or during a specified or ascertainable period of time under an obligation to make the payments in respect of past employment.