https://www.taxtmi.com/acts?id=18213 Income of a resident individual from independent professional services is taxable only in the resident State unless the individual has a fixed base in the other State; if such a fixed base exists, the other State may tax only the income attributable to that base, and an aggregate stay beyond a specified twelve month threshold in the other State is deemed to create such a fixed base, making income from activities performed there attributable to it. en-us Fri, 21 Mar 2014 17:09:22 +0530 Mon, 25 Nov 2024 17:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18213 Income of a resident individual from independent professional services is taxable only in the resident State unless the individual has a fixed base in the other State; if such a fixed base exists, the other State may tax only the income attributable to that base, and an aggregate stay beyond a specified twelve month threshold in the other State is deemed to create such a fixed base, making income from activities performed there attributable to it. Act-Rules DTAA Fri, 21 Mar 2014 17:09:22 +0530 https://www.taxtmi.com/acts?id=18213