https://www.taxtmi.com/acts?id=4655 Article 15 provides that income from professional or similar independent activities is taxable in the resident State, but the State where services are performed may also tax income attributable to those services if the individual meets a minimum presence test or has a fixed base regularly available there; "professional services" include independent scientific, literary, artistic, educational or teaching activities and professions such as physicians, lawyers, engineers, architects, dentists and accountants. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 11:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4655 Article 15 provides that income from professional or similar independent activities is taxable in the resident State, but the State where services are performed may also tax income attributable to those services if the individual meets a minimum presence test or has a fixed base regularly available there; "professional services" include independent scientific, literary, artistic, educational or teaching activities and 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=4655