https://www.taxtmi.com/acts?id=6236 Items of income of a resident not addressed elsewhere in the Convention are generally taxable only in the resident State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State; in that case income attributable to the permanent establishment or fixed base is taxed under the Articles on Business Profits or Independent Personal Services. Notwithstanding those rules, the other State may also tax items of such income arising in its territory. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 08 Oct 2024 14:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6236 Items of income of a resident not addressed elsewhere in the Convention are generally taxable only in the resident State, except where the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State; in that case income attributable to the permanent establishment or fixed base is taxed under the Articles on Business Profits or Independent Personal Services. Notwithstanding those rules, the other State may also tax items of such income arising in its territory. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6236