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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 22

Other Income

Items of income of a resident of a Contracting State, which are not expressly mentioned in the foregoing Articles of this Agreement, shall be taxable only in that State. However, if such income is derived from sources in the other Contracting State, it may also be taxed in that other State.