https://www.taxtmi.com/acts?id=5332 Income from independent personal services by a resident is taxable only in the resident State except where the taxpayer has a fixed base in the other State - then only income attributable to that fixed base may be taxed there - or where the taxpayer's presence in the other State meets the treaty's aggregate presence threshold, in which case only income from activities performed there may be taxed by that State. The treaty lists examples of professional services to which these rules apply. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 16:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5332 Income from independent personal services by a resident is taxable only in the resident State except where the taxpayer has a fixed base in the other State - then only income attributable to that fixed base may be taxed there - or where the taxpayer's presence in the other State meets the treaty's aggregate presence threshold, in which case only income from activities performed there may be taxed by that State. The treaty lists examples of professional services to which these rules apply. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5332