Other income under DTAA: taxable in the resident state, except when effectively connected to a permanent establishment or fixed base. Other income under the DTAA is taxable only in the recipient's State of residence unless the resident carries on business through a permanent ... Summary
Other income under DTAA: taxable in the resident state, except when effectively connected to a permanent establishment or fixed base.
Other income under the DTAA is taxable only in the recipient's State of residence unless the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply.
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