Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income Not Covered by DTAA Articles Taxable in Resident State; Exceptions Under Articles 7 & 14 Apply</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Fiji and another contracting state addresses the taxation of income not covered by previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent personal services conducted through a permanent establishment or fixed base in the other state, it is subject to taxation under Articles 7 or 14. Additionally, income not addressed in prior articles and arising in the other state may also be taxed there, notwithstanding the primary rule.
TaxTMI 
TaxTMI 
