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of <h1>Article 22: Taxation of Unspecified Income in Double Taxation Agreement between Korea and Another State Explained</h1> Article 22 of the Double Taxation Avoidance Agreement between Korea and another Contracting State addresses the taxation of income not specified in previous articles. Generally, such income is taxable only in the resident's home state. However, if the income, excluding immovable property, is connected to a business or independent personal services conducted through a permanent establishment or fixed base in the other state, the taxation provisions of Article 7 or Article 14 apply. This ensures that income effectively connected to business operations in the other state is taxed appropriately according to the treaty's terms.
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