ARTICLE 21
Other Income
Income of a person resident in a Contracting State who has not been mentioned in the preceding Articles may be taxed in that State regardless of the origin of the income.
On 5 March 2023, Switzerland published a competent authority agreement with Iceland regarding the modification of the 2014 tax treaty between the...
Monaco has published Sovereign Ordinance No. 9.818 of 9 March 2023 in the Official Gazette, which provides that the income tax treaty with Montene...
The Egyptian tax authority (ETA) has published VAT guidelines for digital services and other remote services provided by non-residents. The main p...
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