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of <h1>Article 22 of DTAA: Income Not Covered by Previous Articles Taxable in Resident State, Exceptions for Business, Gambling.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Ireland and another Contracting State addresses the taxation of income not covered by previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent services conducted through a permanent establishment or fixed base in the other state, Articles 7 or 14 apply. Additionally, income from lotteries, gambling, or similar activities sourced from the other state may be taxed in that state, overriding the general rule of paragraph 1.
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