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of <h1>Income Taxation Under Article 23 of Serbia's DTAA: Exceptions for Business Activities and Gambling Income</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between Serbia and another Contracting State addresses the taxation of income not covered by previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent services performed through a permanent establishment or fixed base in the other state, Articles 7 or 15 apply. Additionally, income from activities like lotteries or gambling sourced from the other state may be taxed there, despite the general rule.
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