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<h1>Income Taxation Rules for Residents: State-Specific Exceptions for Business-Connected Income and Permanent Establishments Under Articles 7 or 15.</h1> Items of income for a resident of one Contracting State, not covered by previous Articles of the Agreement, are generally taxable only in that State. However, if such income, excluding income from immovable property, is connected to a business or independent personal services performed through a permanent establishment or fixed base in the other Contracting State, then Articles 7 or 15 apply. Additionally, income not covered by earlier Articles and arising in the other Contracting State may also be taxed in that State, notwithstanding the general rule.