https://www.taxtmi.com/acts?id=6196 Article 14 provides that a resident's income from professional or similar independent activities is taxable only in the State of residence, except that the other Contracting State may tax income attributable to a fixed base regularly available there, and may tax income from activities performed in that State where the individual's aggregate stay in that State in the fiscal year meets the specified threshold for presence. "Professional services" includes independent scientific, literary, artistic, educational activities and listed professions such as physicians, lawyers, engineers, architects, dentists and accountants. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 10:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6196 Article 14 provides that a resident's income from professional or similar independent activities is taxable only in the State of residence, except that the other Contracting State may tax income attributable to a fixed base regularly available there, and may tax income from activities performed in that State where the individual's aggregate stay in that State in the fiscal year meets the specified threshold for presence. "Professional services" includes independent scientific, literary, artistic, educational activities and listed professions 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=6196