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of <h1>Income Not Addressed Previously Taxable Only in Resident State; Exceptions Apply for Business, Services, and Gambling Income</h1> Items of income for a resident of a Contracting State, not addressed in previous Articles, are taxable only in that State. However, if such income, excluding immovable property, is connected to a business or personal services conducted through a permanent establishment or fixed base in the other Contracting State, Articles 7 or 14 apply. Income from lotteries, games, or gambling derived by a resident from sources within the other Contracting State is taxable in that State.
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