Other income taxable in resident state, except business-linked items tied to permanent establishments and source-state gambling. Items of income of a resident not otherwise dealt with are taxable only in the State of residence, except where income (other than immovable property ... Summary
Other income taxable in resident state, except business-linked items tied to permanent establishments and source-state gambling.
Items of income of a resident not otherwise dealt with are taxable only in the State of residence, except where income (other than immovable property income) is effectively connected with a permanent establishment or fixed base in the other State and thus falls under the rules for business profits or independent personal services, or where income from lotteries, betting, gambling or similar games may be taxed in the source State.
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