https://www.taxtmi.com/acts?id=6299 Income of a resident not dealt with elsewhere in the treaty is generally taxable only in the resident Contracting State. If the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, the provisions on business profits or independent personal services apply and the other State may tax the income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Sep 2024 11:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6299 Income of a resident not dealt with elsewhere in the treaty is generally taxable only in the resident Contracting State. If the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that establishment or base, the provisions on business profits or independent personal services apply and the other State may tax the income. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6299