https://www.taxtmi.com/acts?id=4517 Items of income of a resident not dealt with elsewhere in the Convention are generally taxable only in the resident Contracting State, excluding immovable property. If the recipient 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 establishment or base, the rules for business profits or independent personal services apply. Notwithstanding these rules, such income arising in the other Contracting State may be taxed in that other State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 13 Nov 2024 14:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4517 Items of income of a resident not dealt with elsewhere in the Convention are generally taxable only in the resident Contracting State, excluding immovable property. If the recipient 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 establishment or base, the rules for business profits or independent personal services apply. Notwithstanding these rules, such income arising in the other Contracting State may be taxed in that other State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4517