https://www.taxtmi.com/acts?id=15064 Income from independent personal services is taxable only in the individual's State of residence, except that the other Contracting State may tax income attributable to a fixed base regularly available there or income derived from activities performed in that other State where the individual's presence meets an extended physical-presence threshold within a twelve-month period. en-us Tue, 30 Aug 2011 14:25:18 +0530 Fri, 30 Aug 2024 18:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15064 Income from independent personal services is taxable only in the individual's State of residence, except that the other Contracting State may tax income attributable to a fixed base regularly available there or income derived from activities performed in that other State where the individual's presence meets an extended physical-presence threshold within a twelve-month period. Act-Rules DTAA Tue, 30 Aug 2011 14:25:18 +0530 https://www.taxtmi.com/acts?id=15064