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of <h1>Income Taxation Under Article 22 of DTAA: Resident State Taxation Rule with Exceptions for Business and Gambling Income</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Iceland 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 personal 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 there, notwithstanding the general rule.
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