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of <h1>Article 23 of Double Tax Agreement: Taxation of Other Income Linked to Business or Services in Another State</h1> Article 23 of the Double Tax Avoidance Agreement between Spain and another Contracting State addresses the taxation of other income. Generally, income of a resident from a Contracting State, not specifically covered in previous articles, is taxable only in that resident's state. However, if such income is connected to a business or services performed through a permanent establishment or fixed base in the other Contracting State, Articles 7 or 15 apply, allowing taxation in the other state. Additionally, income not covered by previous articles and arising in the other state may also be taxed there.
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