Other income: income not covered by earlier treaty articles may be taxed in the state where it arises. Article 22 provides a residual taxation rule: items of income of a resident of one Contracting State not allocated by preceding treaty provisions may be ... Summary
Other income: income not covered by earlier treaty articles may be taxed in the state where it arises.
Article 22 provides a residual taxation rule: items of income of a resident of one Contracting State not allocated by preceding treaty provisions may be taxed in the other Contracting State where such income arises.
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