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of <h1>Income Taxable in Resident State Unless Linked to Business in Another State Under Articles 7 or 14</h1> Items of income for a resident of one Contracting State, not covered by other articles of the Convention, are generally taxable only in that State. However, if the resident conducts business or provides independent services in the other Contracting State through a permanent establishment or fixed base, and the income is connected to that establishment or base, it is subject to taxation under articles 7 or 14. Additionally, income arising in the other Contracting State may also be taxed there, despite the general rule, if not addressed by previous articles.
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