Other income: general residence taxation rule with exceptions for permanent establishments, fixed bases, and gambling income taxable at source. Items of income of a resident not dealt with elsewhere are generally taxable only in the resident State. Exceptions: income (other than immovable ... Summary
Other income: general residence taxation rule with exceptions for permanent establishments, fixed bases, and gambling income taxable at source.
Items of income of a resident not dealt with elsewhere are generally taxable only in the resident State. Exceptions: income (other than immovable property) connected with a permanent establishment or fixed base in the other State is governed by Article 7 or 14; and income from lotteries, races, games or any form of gambling sourced in the other State may be taxed in that other State.
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