https://www.taxtmi.com/acts?id=4479 Income from independent personal services of a resident individual or firm of individuals is taxable only in the resident Contracting State, except where the individual has a fixed base in the other Contracting State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets the presence threshold, or where remuneration is derived from residents of the other State or borne by a permanent establishment of a non resident in that State and exceeds the treaty threshold for the fiscal year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4479 Income from independent personal services of a resident individual or firm of individuals is taxable only in the resident Contracting State, except where the individual has a fixed base in the other Contracting State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets the presence threshold, or where remuneration is derived from residents of the other State or borne by a permanent establishment of a non resident in that State and exceeds the treaty threshold for the fiscal year. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4479