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of <h1>Income Taxation Rules for Residents: Article 7 or 14 Applies to Business Income from Permanent Establishments in Another State.</h1> Items of income for residents of a Contracting State, not covered by previous articles in the agreement, are generally taxable only in that state. However, if the income is linked to a business or independent personal services conducted through a permanent establishment or fixed base in the other Contracting State, the taxation provisions of Article 7 or 14 apply. Additionally, such income arising in the other Contracting State may also be taxed there, notwithstanding the general rule.
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