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The Double Taxation Relief (Taxes on Income) (Georgia) Order 2004
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- 2004 No. 3325
- SCHEDULE
- Article 17
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Article 17Pensions and annuities
(1) Subject to the provisions of paragraph (2) of Article 18 of this Agreement:
(a)pensions and other similar remuneration paid in consideration of past employment, and
(b)any annuity paid,
to an individual who is a resident of a Contracting State 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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