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of <h1>Taxation Rules for Unspecified Income Under Article 22 of DTAA Between Tajikistan and Other States</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Tajikistan and another Contracting State addresses the taxation of income not specified in previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent personal services conducted through a permanent establishment or fixed base in the other state, Articles 7 or 14 apply. Additionally, income from activities like lotteries, gambling, or betting sourced within the other state may be taxed there, notwithstanding the general rule.
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