https://www.taxtmi.com/acts?id=5035 Income from independent personal or professional services earned by a resident is taxable only in the resident state unless the individual has a fixed base regularly available in the other Contracting State; if a fixed base exists, the other state may tax only the income attributable to that fixed base. The term professional services includes independent scientific, literary, artistic, educational and teaching activities and independent practitioners such as physicians, lawyers, engineers, architects, dentists and accountants. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 12:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5035 Income from independent personal or professional services earned by a resident is taxable only in the resident state unless the individual has a fixed base regularly available in the other Contracting State; if a fixed base exists, the other state may tax only the income attributable to that fixed base. The term professional services includes independent scientific, literary, artistic, educational and teaching activities and independent practitioners 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=5035