Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Taxation: Unaddressed Income Taxed Only in Resident State Unless Linked to Business in Another State.</h1> Income of a resident from a Contracting State that is not addressed in prior articles of the Convention is taxable only in that State. This does not apply if the income, excluding immovable property, is connected to a business or services conducted in another Contracting State through a permanent establishment or fixed base. In such cases, Articles 7 or 14 apply. Additionally, income from lotteries, games, or gambling sourced from the other Contracting State may be taxed in that State, notwithstanding the general rule.
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