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of <h1>Income Under DTAA: Resident's Income Taxable in Resident State Unless Linked to Business in Other State, See Articles 7 or 14.</h1> Items of income for a resident of one Contracting State, not covered by other articles of the Double Tax Avoidance Agreement (DTAA) with Uruguay, are generally taxable only in the resident's state. However, if such income is connected to a business or independent services conducted in the other Contracting State through a permanent establishment or fixed base, Articles 7 or 14 apply. Despite these provisions, income arising in the other Contracting State may also be taxed there, even if not addressed by previous articles of the agreement.
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