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of <h1>Article 22 of DTAA: Taxation Rules for Other Income, Permanent Establishments, and Fixed Bases Explained.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Austria and another Contracting State addresses the taxation of other income not explicitly covered by prior articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent service performed through a permanent establishment or fixed base in the other state, it may be taxed there under Articles 7 or 14. Additionally, income not covered by previous articles and arising in the other state can also be taxed in that state.
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