https://www.taxtmi.com/acts?id=5155 Income from independent personal services of a resident is taxable only in the resident State, except that income attributable to a fixed base regularly available in the other Contracting State may be taxed in that other State, and extended presence in the other State meeting the treaty threshold likewise permits taxation there. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 12:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5155 Income from independent personal services of a resident is taxable only in the resident State, except that income attributable to a fixed base regularly available in the other Contracting State may be taxed in that other State, and extended presence in the other State meeting the treaty threshold likewise permits taxation there. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5155