https://www.taxtmi.com/acts?id=5125 Independent personal services income of a resident is taxable only in the resident State, except that the other State may tax income attributable to a fixed base there, income from activities performed in that State where the person's stay aggregates to 183 days in any relevant twelve month period, or remuneration for services in that State which is paid by a resident or borne by a permanent establishment or fixed base of a non resident and exceeds an amount equivalent to two thousand U.S. dollars in the fiscal year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 10:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5125 Independent personal services income of a resident is taxable only in the resident State, except that the other State may tax income attributable to a fixed base there, income from activities performed in that State where the person's stay aggregates to 183 days in any relevant twelve month period, or remuneration for services in that State which is paid by a resident or borne by a permanent establishment or fixed base of a non resident and exceeds an amount equivalent to two thousand U.S. dollars in the fiscal year. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5125