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of <h1>Article 22 of Uganda's Double Tax Avoidance Agreement: Tax Rules for Other Income, Lotteries, and Gambling Explained.</h1> Article 22 of the Double Tax Avoidance Agreement between Uganda and another Contracting State addresses the taxation of other income. Generally, income of a resident of one Contracting State, not covered by previous articles, is taxable only in that State. However, if the income is connected to a business or services performed through a permanent establishment or fixed base in the other State, it is subject to taxation under Articles 7 or 14. Additionally, income derived from lotteries, gambling, or similar activities from sources in the other State may also be taxed in that State.
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