Taxation of other income: generally taxable in the resident state, with permanent establishment linked source exceptions. Items of other income of a resident not dealt with in earlier articles are generally taxable only in the State of residence, except where such income (other than immovable property income) is effectively connected with a permanent establishment or fixed base in the other State-then the rules on business profits or independent personal services apply-and the source State may also tax income not addressed in prior articles.