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of <h1>Article 22 of DTAA: Income Earned by Residents Taxed in Home State; May Be Taxed in Origin State Too.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between New Zealand and another Contracting State addresses the taxation of income not specified in previous articles of the Convention. It stipulates that such income, if earned by a resident of one Contracting State, is generally taxable only in that resident's State. However, if the income originates from the other Contracting State, it may also be subject to tax in that State. This provision aims to prevent double taxation on unspecified income types by clarifying the tax jurisdiction.
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