Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income from Professional Services Taxed Based on Residency and Duration of Stay per 183-Day Rule</h1> Income from professional services or independent activities by a resident of one Contracting State is generally taxable only in that State. However, it may also be taxed in the other Contracting State if the individual has a fixed base there for conducting activities, or if their stay in the other State totals 183 days or more within a 12-month period. Taxation in the other State is limited to income attributable to the fixed base or derived from activities performed there. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as those of various professionals like physicians and lawyers.
TaxTMI 
TaxTMI 
