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of <h1>Income Taxation Rules for Residents: Exceptions for Business, Services, and Gambling Income Under Articles 7 or 14</h1> Items of income for a resident of a Contracting State, not covered by other Articles of the Agreement, are taxable only in that State. This does not apply if the income, excluding immovable property, is connected to a business or independent services performed through a permanent establishment or fixed base in the other State; in such cases, Articles 7 or 14 apply. Additionally, income from lotteries, games, or gambling sourced from the other State may be taxed there, despite the general rule.
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