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of <h1>Armenia's DTAA Article 22: Tax Rules for Unspecified Income, Lotteries, and Gambling Explained</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Armenia and another Contracting State addresses the taxation of income not covered by previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent services performed through a permanent establishment or fixed base in the other state, Articles 7 or 14 apply. Income from lotteries, games, or gambling sourced from the other state may be taxed there. Additionally, income not covered by the convention and arising in the other state may also be taxed in that state.
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