Taxation of other income: residence state holds primary tax right, source state may also tax under its law. Items of income of a resident not dealt with in the foregoing articles shall be taxable only in the State of residence; however, if such income is derived ... Summary
Taxation of other income: residence state holds primary tax right, source state may also tax under its law.
Items of income of a resident not dealt with in the foregoing articles shall be taxable only in the State of residence; however, if such income is derived from sources in the other Contracting State, it may also be taxed by that other State in accordance with its domestic law.
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