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 in Resident State Unless Fixed Base or 183-Day Rule Applies.</h1> Income derived by a resident of one Contracting State from professional services or independent activities is generally taxable only in that State. However, it may be taxed in the other Contracting State if the individual has a fixed base there for performing activities, with only income attributable to that base being taxable, or if their stay in the other State is 183 days or more within any twelve-month period, with only income from activities performed there being taxable. Professional services include independent scientific, literary, artistic, educational, or teaching activities and those of various professionals like physicians and lawyers.
TaxTMI 
TaxTMI 
