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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Taxation for Residents: Article 7 and 14 Apply to Business Income from Permanent Establishments in Other States</h1> Items of income for a resident of a Contracting State, not covered by previous Articles of the Convention, are taxable only in that State. However, this does not apply if the income, excluding immovable property, is connected to a business or independent services conducted through a permanent establishment or fixed base in the other Contracting State. In such cases, the relevant provisions of Article 7 or Article 14 will apply, depending on the nature of the income.
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