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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

(1) Notwithstanding the provisions of paragraph (2) of this Article, the items of income of a resident of a Contracting State, wherever arising, not dealt with in the preceding Articles of this Convention, shall be taxable only in that State.

(2) However, if such income is derived by a resident of a Contracting State from sources situated in the other Contracting State, then such income may also be taxable in the Contracting State in which it arises under the laws of that Contracting State.