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of <h1>Taxation of Unspecified Income in Montenegro's Double Tax Agreement: Articles 7, 15, and 23 Explained</h1> Article 23 of the Double Tax Avoidance Agreement between Montenegro and another contracting state addresses the taxation of income not covered in previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or services conducted through a permanent establishment or fixed base in the other state, the relevant provisions of Articles 7 or 15 apply. Additionally, income from lotteries, gambling, and similar activities sourced from the other state may be taxed in that state, notwithstanding the general rule.
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