https://www.taxtmi.com/acts?id=4765 Taxation of independent personal services is allocated to the resident State except where a fixed base exists in the other State, the person's presence in the other State exceeds specified extended periods, or remuneration for activities is paid by a resident or borne by a permanent establishment or fixed base in the other State and exceeds a specified annual threshold; in those cases the other State may tax only the income attributable to that fixed base or to activities performed in that State. "Professional services" expressly covers independent scientific, literary, artistic, educational or teaching activities and specified professional occupations. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 17:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4765 Taxation of independent personal services is allocated to the resident State except where a fixed base exists in the other State, the person's presence in the other State exceeds specified extended periods, or remuneration for activities is paid by a resident or borne by a permanent establishment or fixed base in the other State and exceeds a specified annual threshold; in those cases the other State may tax only the income attributable to that fixed base or to activities performed in that State. "Professional services" expressly covers independent scientific, literary, artistic, educational or teaching activities and specified professional occupations. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4765