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of <h1>Income Not Covered by Previous Articles in DTAA May Be Taxed in Both States Under Articles 7 or 14.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Sri Lanka and another Contracting State addresses the taxation of income not covered by previous articles. Generally, such income of a resident 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, the income may be taxed in that other state according to Articles 7 or 14. Additionally, income arising in the other state may also be taxed there, notwithstanding the general rule.
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