Other income may be taxed in the Contracting State when such income is not addressed by earlier treaty provisions. Article 21 provides that items of income arising in a Contracting State which are not dealt with in the foregoing Articles of the DTAA may be taxed in ... Summary
Other income may be taxed in the Contracting State when such income is not addressed by earlier treaty provisions.
Article 21 provides that items of income arising in a Contracting State which are not dealt with in the foregoing Articles of the DTAA may be taxed in that State, functioning as a residual clause permitting the source State to tax income not otherwise allocated by the Agreement.
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