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of <h1>Article 22 of DTAA: Taxation of Other Income, Including Lotteries and Gambling, Between Taipei and Another Territory.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Taipei and another territory addresses the taxation of other income not covered by previous articles. Generally, such income is taxable only in the resident's territory. However, if the income is connected to a permanent establishment or fixed base in the other territory, Articles 7 or 14 apply. Additionally, income from lotteries, games, or gambling sourced from the other territory may be taxed there, despite the general rule. This provision ensures specific income types are appropriately taxed based on their source and connection to business activities.
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