https://www.taxtmi.com/acts?id=4457 Items of income of a resident not expressly addressed elsewhere in the Convention are generally taxable only in the State of residence. Where such income is effectively connected with a permanent establishment or a fixed base in the other State-because the resident carries on business through that establishment or performs independent personal services from that fixed base-the income is taxable under the rules for business profits or independent personal services. Notwithstanding these provisions, residual items of income arising in the other State may be taxed by that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Sep 2024 14:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4457 Items of income of a resident not expressly addressed elsewhere in the Convention are generally taxable only in the State of residence. Where such income is effectively connected with a permanent establishment or a fixed base in the other State-because the resident carries on business through that establishment or performs independent personal services from that fixed base-the income is taxable under the rules for business profits or independent personal services. Notwithstanding these provisions, residual items of income arising in the other State may be taxed by that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4457