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of <h1>Double Tax Agreement Article 22: Other Income Taxable Only in Resident's State, Except Business Ties or Lottery Winnings.</h1> Article 22 of the Double Tax Avoidance Agreement between two contracting states addresses the taxation of other income not covered in previous articles. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent personal services conducted through a permanent establishment or fixed base in the other state, it is subject to taxation under Articles 7 or 15. Additionally, winnings from lotteries, puzzles, races, and games may be taxed in the state where they originate, regardless of the general rule.
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