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 Taxable Only in Resident State Without Fixed Base in Another State</h1> Income from professional services or similar independent activities by a resident of one Contracting State is taxable only in that State unless the individual has a fixed base in the other Contracting State for performing those activities. If such a base exists, the income attributable to it may be taxed in the other State. 'Professional services' refers to independent activities as defined by the laws of each Contracting State.
TaxTMI 
TaxTMI 
