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of <h1>Article 21 of DTAA Clarifies Taxation Rules for Unspecified Income Sources Between Turkey and Contracting State.</h1> Article 21 of the Double Taxation Avoidance Agreement (DTAA) between Turkey and another Contracting State addresses the taxation of income not specifically covered in prior articles. Generally, such income is taxable only in the resident's Contracting State. However, if the income is connected to a business conducted through a permanent establishment in the other Contracting State, Article 7 applies, allowing taxation in that State. Additionally, income arising in the other Contracting State, even if not previously addressed, may also be taxed there. This provision ensures clarity on taxation for unspecified income sources in international contexts.
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