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of <h1>Article 21 of DTAA: Income Not Covered in Previous Articles Primarily Taxed in Resident's State, With Exceptions</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Chile and another Contracting State addresses the taxation of income not covered in 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, Articles 7 or 14 apply, allowing taxation in that state. Additionally, income not covered in prior articles and arising in the other state may also be taxed there, notwithstanding the general rule.
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