Other income taxation: resident-state primary rule, but source-state may tax gambling and PE connected income and certain items. Items of income of a resident not dealt with elsewhere in the Convention are generally taxable only in the State of residence, except where such income (other than income from immovable property) is effectively connected with a permanent establishment or a fixed base in the other State-where business profits or independent personal services rules apply. Income from lotteries, gambling and similar games sourced in the other State may be taxed there. Notwithstanding the primary rule, items not covered by prior Articles and arising in the other State may also be taxed by that other State.