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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 22: Taxation of Unspecified Income and Exceptions for Business, Services, and Gambling in Double Tax Agreements.</h1> Article 22 of the Double Tax Avoidance Agreement between two Contracting States addresses the taxation of income not specified in previous articles. Generally, such income is taxable only in the resident's state. However, if the income is linked 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, and similar activities may be taxed in the state where it originates, notwithstanding the general rule. This article outlines specific conditions under which income may be taxed differently than the default provisions.
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