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of <h1>Income Taxation Rules for Residents: Article 7 or 15 May Apply to Business-Related Income from Another State.</h1> Items of income beneficially owned by a resident of one Contracting State, not covered by other articles of the Convention, are generally taxable only in that State, except for income from trusts or estates under administration. However, if such income is connected to a business or services performed through a permanent establishment or fixed base in the other Contracting State, it may be taxed in that State according to Articles 7 or 15. Additionally, income not covered by other articles and arising in the other Contracting State may also be taxed there.
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