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of <h1>Income Taxation: Residents Taxed in Home State, Exceptions for Business, Services, and Gambling in Other State</h1> Items of income for a resident of a Contracting State, not covered by previous Articles, are taxable only in that State. However, if the 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. Additionally, income from lotteries, gambling, or similar activities sourced from the other Contracting State may be taxed in that State, notwithstanding the general rule of taxation in the resident's State.
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