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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Taxed Only in Resident State Unless Linked to Business in Other State, Per Double Tax Avoidance Agreement</h1> Items of income for a resident of a Contracting State, not covered by previous Articles, are generally taxable only in that State. However, if the income is connected to a business or services conducted through a permanent establishment or fixed base in the other Contracting State, Articles 7 or 14 apply. Despite these rules, such income arising in the other Contracting State may still be taxed there. This provision is part of the Double Tax Avoidance Agreement between the two Contracting States, ensuring clarity on taxation rights over various income types.
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