https://www.taxtmi.com/acts?id=5163 Items of income of a resident not addressed in other treaty articles are generally taxable only in the resident State; however, if the recipient conducts business through a permanent establishment or renders independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, the rules on business profits or independent personal services apply. Additionally, income not dealt with elsewhere that arises in the source State may also be taxed by that source State notwithstanding the residence rule. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5163 Items of income of a resident not addressed in other treaty articles are generally taxable only in the resident State; however, if the recipient conducts business through a permanent establishment or renders independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, the rules on business profits or independent personal services apply. Additionally, income not dealt with elsewhere that arises in the source State may also be taxed by that source State notwithstanding the residence rule. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5163