Other income taxation under DTAA: residence-based rule with permanent establishment and fixed base exceptions allowing source-state taxation. Income of a resident not expressly dealt with elsewhere is taxable only in the resident State under a residence-based rule, subject to exceptions: (i) income (other than immovable property income) may be taxed in the source State where it is effectively connected with a permanent establishment or arises from independent personal services rendered from a fixed base; in such cases rules on business profits or independent personal services apply, and (ii) residual items of income arising in the other State may also be taxed in that other State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Other income taxation under DTAA: residence-based rule with permanent establishment and fixed base exceptions allowing source-state taxation.
Income of a resident not expressly dealt with elsewhere is taxable only in the resident State under a residence-based rule, subject to exceptions: (i) income (other than immovable property income) may be taxed in the source State where it is effectively connected with a permanent establishment or arises from independent personal services rendered from a fixed base; in such cases rules on business profits or independent personal services apply, and (ii) residual items of income arising in the other State may also be taxed in that other State.
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