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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Unspecified Income in DTAA: Resident State Primarily Taxes, Other State May Also Tax if Income Arises There.</h1> Items of income for a resident of one Contracting State, not covered by previous articles of the Double Tax Avoidance Agreement (DTAA) between Zambia and another State, are generally taxable only in the resident's State. However, if such income arises in the other Contracting State, it may also be subject to taxation there. This provision addresses the taxation of income not expressly mentioned elsewhere in the agreement, ensuring that both States have the right to tax such income under specific circumstances.
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