https://www.taxtmi.com/acts?id=19060 The DTAA permits the resident State to tax income from professional or similar independent activities but allows the other Contracting State to tax income attributable to services performed there where the service provider meets specified presence conditions or has a fixed base regularly available for performing the activities; "professional services" includes specified independent occupations such as scientific, literary, artistic, educational activities and listed professions. en-us Tue, 02 Dec 2014 13:34:43 +0530 Tue, 02 Dec 2014 13:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19060 The DTAA permits the resident State to tax income from professional or similar independent activities but allows the other Contracting State to tax income attributable to services performed there where the service provider meets specified presence conditions or has a fixed base regularly available for performing the activities; "professional services" includes specified independent occupations such as scientific, literary, artistic, educational activities and listed professions. Act-Rules DTAA Tue, 02 Dec 2014 13:34:43 +0530 https://www.taxtmi.com/acts?id=19060