Income not expressly mentioned: taxable in the resident state but may be taxed where sourced under local law. Income items of a resident not expressly covered elsewhere in the Convention are taxable only in the resident Contracting State; however, if derived from sources in the other Contracting State such income may also be taxed in the source State according to that State's law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income not expressly mentioned: taxable in the resident state but may be taxed where sourced under local law.
Income items of a resident not expressly covered elsewhere in the Convention are taxable only in the resident Contracting State; however, if derived from sources in the other Contracting State such income may also be taxed in the source State according to that State's law.
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