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of <h1>Double Tax Avoidance Agreement: Article 22 outlines taxation rules for income not covered by other articles, including lotteries and races.</h1> Article 22 of the Double Tax Avoidance Agreement between Russia and another Contracting State addresses the taxation of income not covered by previous articles. Such income, for residents of a Contracting State, is generally taxable only in that State. However, if the income, excluding immovable property income, is connected to a business or personal services performed through a permanent establishment or fixed base in the other State, Articles 7 or 14 apply. Additionally, income from lotteries, races, and similar games can be taxed in the State where it arises, regardless of the general provisions.
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