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of <h1>DTAA Article 22: 'Other Income' Taxed in Resident State Unless Linked to Business in Other State</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of 'other income' not covered by previous articles. 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, and is effectively connected with such establishment or base, then the taxation rules of Article 7 or Article 14 apply instead. This provision excludes income from immovable property, which is addressed separately.
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