Artikel 18 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 18 Pensions 1 Subject to the provisions of Article 19, pensions and other similar remuneration paid in consideration of past employment to a resident of one of the States as well as any annuity paid to such a resident, shall be taxable only in that State. 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 payments in return for adequate and full consideration in money or money's worth. 3 The term “pension” means periodic payments made in consideration for services rendered or by way of compensation for injuries received.