Article 23 - Other income - Montenegro

ARTICLE 23 OTHER INCOME 1. Items of income of a resident of a Contracting State wherever arising and dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provision of paragraph 1 shall not apply to income other than income from immovable property as defined in paragraph 2 of Article6, if the recipient of such income, being a resident of Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right of property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. 3. Notwithstanding the provisions of paragraph 1, if a resident of Contracting State derives income from sources within the other contracting State in the form of lotteries, crossword puzzles, races including horse races, card games and other games of any sort of gambling or betting of any form or nature whatsoever, such income may be taxed in that other Contracting State.