https://www.taxtmi.com/acts?id=19350 Income from independent personal services is taxable only in the resident Contracting State except where a fixed base in the other State exists-allowing taxation only of income attributable to that fixed base-or where the resident's sustained presence in the other State meets the applicable threshold, permitting taxation only of income derived from activities performed there. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. en-us Fri, 20 Mar 2015 16:19:37 +0530 Wed, 13 Nov 2024 16:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19350 Income from independent personal services is taxable only in the resident Contracting State except where a fixed base in the other State exists-allowing taxation only of income attributable to that fixed base-or where the resident's sustained presence in the other State meets the applicable threshold, permitting taxation only of income derived from activities performed there. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Act-Rules DTAA Fri, 20 Mar 2015 16:19:37 +0530 https://www.taxtmi.com/acts?id=19350