TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income Taxation Rules for Residents: Exceptions for Property, Business, and Gambling Activities under Articles 7 or 14.</h1> Items of income for residents of a Contracting State, not covered by prior Articles, are taxable only in that State. This does not apply if the resident earns income from immovable property or conducts business through a permanent establishment or fixed base in the other State, where Articles 7 or 14 apply. Income from lotteries, puzzles, races, card games, and similar activities may be taxed in the State where they originate, regardless of the general rule.
TaxTMI 
TaxTMI 
