https://www.taxtmi.com/acts?id=16571 Income from independent personal services is taxable only in the individual's State of residence, except where the individual has a fixed base in the other Contracting State, in which case income attributable to that fixed base may be taxed there, or where the individual's presence in the other State meets an extended-stay threshold within a 12 month period, in which case only income from activities performed there may be taxed. en-us Wed, 30 May 2012 15:48:45 +0530 Tue, 19 Nov 2024 18:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16571 Income from independent personal services is taxable only in the individual's State of residence, except where the individual has a fixed base in the other Contracting State, in which case income attributable to that fixed base may be taxed there, or where the individual's presence in the other State meets an extended-stay threshold within a 12 month period, in which case only income from activities performed there may be taxed. Act-Rules DTAA Wed, 30 May 2012 15:48:45 +0530 https://www.taxtmi.com/acts?id=16571