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of <h1>Article 22: Income Not Covered by Previous Articles Taxed in Resident's State, Exceptions Apply for Business Connections</h1> Article 22 of the Double Tax Avoidance Agreement between Thailand 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 services conducted through a permanent establishment or fixed base in the other state, Articles 7 or 14 will apply. Additionally, income arising in the other state may also be taxed there, notwithstanding the general rule. This provision ensures clarity in taxation rights between the contracting states for various income types.
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