Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 21
Other Income
(1) Items of income of a resident of a Contracting State not explicitly dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (1), items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may be taxed in that other State, in accordance with the laws of that other State.