Other income taxation: residence-based rule with exceptions for permanent establishments and fixed bases allowing source-state taxation.

Income beneficially owned by a resident and not dealt with elsewhere in the Convention is taxable only in the State of residence, excluding trust or estate administration. Exceptions apply where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, in which case Articles 7 or 15 apply; additionally, the other State may tax such income arising within it.

---

---

---