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of <h1>Article 22 of Nepal DTAA: Taxation of Unspecified Income, Business Connections, and Lottery Winnings Explained</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Nepal and another Contracting State addresses the taxation of income not covered by other articles of the agreement. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or services conducted through a permanent establishment or fixed base in the other state, Articles 7 or 14 apply. Additionally, income from lotteries, gambling, and similar activities sourced from the other state may be taxed there, notwithstanding the general rule.
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