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The Double Taxation Relief (Taxes on Income) (Ukraine) Order 1993
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- 1993 No. 1803
- SCHEDULE
- PART I
- Article 18
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Article 18Pensions
(1) Subject to the provisions of paragraph (2) of Article 19 of this Convention, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contacting State and any annuity paid to such a resident shall be taxable only in that State.
(2) The term “annuity” means a stated sum payable to an individual periodically at stated times during his 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.
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