https://www.taxtmi.com/acts?id=4693 Income of a resident not dealt with by other Convention articles is generally taxable only in the resident State, except where the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the source State and the income-generating right or property is effectively connected with that permanent establishment or fixed base, in which case the rules on business profits or independent personal services apply and the source State may tax such income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4693 Income of a resident not dealt with by other Convention articles is generally taxable only in the resident State, except where the recipient carries on business through a permanent establishment or performs independent personal services from a fixed base in the source State and the income-generating right or property is effectively connected with that permanent establishment or fixed base, in which case the rules on business profits or independent personal services apply and the source State may tax such income. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4693