Taxation of other income: resident state has primary taxing right, but source state may tax if effectively connected. Income of a resident not dealt with in other treaty provisions is taxable only in the resident State, except where the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case the rules on business profits or independent personal services apply; notwithstanding those provisions, such income arising in the other State may also be taxed there.