https://www.taxtmi.com/acts?id=4601 Income from independent professional services is taxable only in the taxpayer's residence State except where the individual has a fixed base regularly available in the other Contracting State, in which case only income attributable to that fixed base may be taxed there, or where the individual's stay in the other State meets an extended stay threshold, in which case only income derived from activities performed in that State may be taxed there. "Professional services" expressly includes independent scientific, literary, artistic, educational or teaching activities and listed professions such as physicians, lawyers, engineers, architects, dentists and accountants. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 17:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4601 Income from independent professional services is taxable only in the taxpayer's residence State except where the individual has a fixed base regularly available in the other Contracting State, in which case only income attributable to that fixed base may be taxed there, or where the individual's stay in the other State meets an extended stay threshold, in which case only income derived from activities performed in that State may be taxed there. "Professional services" expressly includes independent scientific, literary, artistic, educational or teaching activities and listed professions such as physicians, lawyers, engineers, architects, dentists and accountants. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4601