https://www.taxtmi.com/acts?id=4861 Residence-based taxation applies to income not dealt with elsewhere in the Convention, making such income taxable only in the recipient's State of residence. Exceptions permit source taxation where the resident carries on business through a permanent establishment or performs independent services from a fixed base and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply. Winnings from lotteries and gambling sourced in the other State may be taxed in that State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4861 Residence-based taxation applies to income not dealt with elsewhere in the Convention, making such income taxable only in the recipient's State of residence. Exceptions permit source taxation where the resident carries on business through a permanent establishment or performs independent services from a fixed base and the income is effectively connected with that permanent establishment or fixed base, in which case the provisions on business profits or independent personal services apply. Winnings from lotteries and gambling sourced in the other State may be taxed in that State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4861