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of <h1>Article 22 of Double Tax Avoidance Agreement: Taxation of Unspecified Income Tied to Business or Services in Another State.</h1> Article 22 of the Double Tax Avoidance Agreement between two Contracting States addresses the taxation of income not specifically covered in other articles. Generally, such income is taxable only in the resident's Contracting 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 Contracting State, the taxation rules of Articles 7 or 14 apply. Additionally, income not covered by other articles and arising in the other Contracting State may also be taxed there, despite the general rule.
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