https://www.taxtmi.com/acts?id=10380 Income from independent personal services of a resident is generally taxable only in the resident State, except where the individual has a fixed base in the other Contracting State-allowing taxation only of income attributable to that base-or where the individual's presence in the other State meets the treaty's stay threshold, permitting taxation only of income from activities performed there. The term professional services expressly includes independent scientific, literary, artistic, educational or teaching activities and specifies certain professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. en-us Sat, 17 Jan 2009 19:01:26 +0530 Tue, 26 Nov 2024 12:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10380 Income from independent personal services of a resident is generally taxable only in the resident State, except where the individual has a fixed base in the other Contracting State-allowing taxation only of income attributable to that base-or where the individual's presence in the other State meets the treaty's stay threshold, permitting taxation only of income from activities performed there. The term professional services expressly includes independent scientific, literary, artistic, educational or teaching activities and specifies certain professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Act-Rules DTAA Sat, 17 Jan 2009 19:01:26 +0530 https://www.taxtmi.com/acts?id=10380