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of <h1>Income from Belarus DTAA: Taxable in Resident State Unless Linked to Business in Other State, per Articles 7 or 14.</h1> Items of income for a resident of a Contracting State, not covered by previous articles of the Double Tax Avoidance Agreement (DTAA) between Belarus and the other Contracting State, are generally taxable only in the resident's State. However, if such 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, then Articles 7 or 14 apply. Despite these rules, income arising in the other State may still be taxed there, even if not addressed by earlier articles in the agreement.
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