Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Slovenia's DTAA Article 22: Taxation of 'Other Income' with Exceptions for Business, Gambling, and Permanent Establishments.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Slovenia and another Contracting State addresses the taxation of 'other income' not covered by previous articles. Generally, such income is taxable only in the resident's state. However, if the 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 activities like lotteries, races, or gambling sourced from the other state may be taxed there, notwithstanding the general rule.