Other income taxation: residence-based rule with source-state taxation where linked to a permanent establishment or gambling. Income of a resident not dealt with in earlier Articles is generally taxable only in the resident State. Exceptions: non-immovable income effectively connected with a permanent establishment or fixed base in the other State is governed by Article 7 or Article 14; and income from lotteries, betting, gambling and similar games sourced in the other State may be taxed by that source State.
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.
Other income taxation: residence-based rule with source-state taxation where linked to a permanent establishment or gambling.
Income of a resident not dealt with in earlier Articles is generally taxable only in the resident State. Exceptions: non-immovable income effectively connected with a permanent establishment or fixed base in the other State is governed by Article 7 or Article 14; and income from lotteries, betting, gambling and similar games sourced in the other State may be taxed by that source State.
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