https://www.taxtmi.com/acts?id=4427 Article 22 provides that items of income of a resident of one Contracting State arising in the other Contracting State and not dealt with in the preceding articles of the Convention may be taxed in that other State, serving as a residual rule permitting the source State to tax cross border income not covered elsewhere in the treaty. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 22 Oct 2024 09:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4427 Article 22 provides that items of income of a resident of one Contracting State arising in the other Contracting State and not dealt with in the preceding articles of the Convention may be taxed in that other State, serving as a residual rule permitting the source State to tax cross border income not covered elsewhere in the treaty. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4427