Article 19 - Non-government pensions and annuities - Sri Lanka (Old - Effective upto 31-3-2013)

Article 19 : Non-government pensions and annuities 1. Any pension (other than a pension referred to in Article XVIII) or annuity derived by a resident of a Contracting State from sources within the other Contracting State may be taxed only in the first-mentioned Contracting State. 2. The term "pension" means a periodic payment made in consideration of services rendered in the past or by way of compensation for injuries received in the course of performance of services. 3. 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 payments in return for adequate and full consideration in money or money's worth.