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 ... Summary
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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