https://www.taxtmi.com/acts?id=16784 Income from independent personal services of a resident is taxable only in the 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 there when the individual's presence meets the Treaty's substantial-presence threshold. en-us Tue, 31 Jul 2012 12:32:27 +0530 Tue, 26 Nov 2024 10:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16784 Income from independent personal services of a resident is taxable only in the 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 there when the individual's presence meets the Treaty's substantial-presence threshold. Act-Rules DTAA Tue, 31 Jul 2012 12:32:27 +0530 https://www.taxtmi.com/acts?id=16784