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of <h1>Income Taxation Rules for Residents: Article 7 or 14 Applies to Business-Connected Income in Another State</h1> Items of income for a resident of one Contracting State, not covered by previous Articles, are generally taxable only in that resident's State. However, if such income, excluding immovable property, is connected to a business or services conducted through a permanent establishment or fixed base in the other State, it is subject to taxation under Article 7 or 14. Additionally, income not addressed by previous Articles and arising in the other Contracting State may also be taxed in that other State.
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