Article 19 - Pensions and Annuities - Russia

ARTICLE 19 PENSIONS AND ANNUITIES 1. Pensions, other than those referred to in Article 18, and other similar remuneration paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in the State where such income is derived. 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 payment in return for adequate and full consideration in money or money's worth.