Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from permanent establishments taxable per Articles 7 or 14; lottery and gambling income may be taxed in source State.</h1> Items of income for a resident of a Contracting State, not covered by other articles of the agreement, are taxable only in that State. However, this does not apply if the income is connected to a business or independent personal services in the other Contracting State through a permanent establishment or fixed base. In such cases, Articles 7 or 14 apply. Additionally, income from lotteries, gambling, and similar activities sourced from the other Contracting State may be taxed in that other State.
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