Article 13 defines what constitutes 'State Sourced Income', which is critical for determining the tax liability of Non-Resident Persons. Income is sourced from the UAE if it's derived from a Resident Person, from a Non-Resident's Permanent Establishment in the state, or from activities, assets, capital, rights, or services performed or located in the UAE. The article provides a non-exhaustive list, including income from goods sold, services rendered, contracts performed, property located, and shares disposed of within the State. Interest and insurance premiums are also included if linked to a resident or assets in the UAE.