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of <h1>Article 21 of DTAA: Taxation of Other Income, Business Links, and Gambling Exceptions Explained</h1> Article 21 of the Double Taxation Avoidance Agreement (DTAA) between Germany and another Contracting State addresses the taxation of other income not covered by previous articles. Generally, such income is taxable only in the resident's home state. However, if the income is connected to a business or 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 in the other state may be taxed there, notwithstanding the general rule.
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