https://www.taxtmi.com/acts?id=16760 Other income of a resident is generally taxable only in the resident State; however, if the income is effectively connected with a permanent establishment or fixed base in the other State, Article 7 or Article 14 apply to govern taxation of business profits or independent personal services. Additionally, income from lotteries, gambling, betting, races, card games and similar games derived from sources in the other Contracting State may be taxed by that source State. en-us Tue, 31 Jul 2012 11:53:40 +0530 Sat, 16 Nov 2024 13:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16760 Other income of a resident is generally taxable only in the resident State; however, if the income is effectively connected with a permanent establishment or fixed base in the other State, Article 7 or Article 14 apply to govern taxation of business profits or independent personal services. Additionally, income from lotteries, gambling, betting, races, card games and similar games derived from sources in the other Contracting State may be taxed by that source State. Act-Rules DTAA Tue, 31 Jul 2012 11:53:40 +0530 https://www.taxtmi.com/acts?id=16760