https://www.taxtmi.com/acts?id=16709 Article 22 treats items of "other income" not covered elsewhere as taxable primarily in the recipient's State of residence. If the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the source State and the income is effectively connected with that establishment or base, Articles 7 or 14 govern taxation. Additionally, the source State retains a residual right to tax other income arising in its territory. en-us Mon, 25 Jun 2012 12:44:13 +0530 Tue, 27 Aug 2024 15:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16709 Article 22 treats items of "other income" not covered elsewhere as taxable primarily in the recipient's State of residence. If the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the source State and the income is effectively connected with that establishment or base, Articles 7 or 14 govern taxation. Additionally, the source State retains a residual right to tax other income arising in its territory. Act-Rules DTAA Mon, 25 Jun 2012 12:44:13 +0530 https://www.taxtmi.com/acts?id=16709