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of <h1>Article 22 of Ukraine's DTAA: Income not covered by other articles is taxable only in resident's state unless exceptions apply.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between Ukraine and another Contracting State addresses the taxation of income not explicitly covered by other articles in the Convention. Generally, such income is taxable only in the resident's state. However, if the income is connected to a business or independent personal services conducted through a permanent establishment or fixed base in the other state, Articles 7 or 15 apply. Additionally, the other state may tax income not covered by prior articles if it arises there, despite the general rule.
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