Taxation of other income: residents taxed only in their State, subject to permanent establishment and gambling exceptions. Other income of a resident not dealt with elsewhere is generally taxable only in the resident State. Exceptions permit taxation in the source State where such income is effectively connected with a permanent establishment or fixed base there, in which case Article 7 or Article 14 applies, and where income arises from lotteries, betting, gambling or similar games, which may be taxed in the source State.