https://www.taxtmi.com/acts?id=34191 Items of income of a resident not dealt with by other Convention Articles are generally taxable only in the State of residence. Where the recipient carries on business through a permanent establishment or performs independent services from a fixed base in the other Contracting Party and the income is effectively connected with that establishment or base, the rules on business profits or independent personal services apply. Notwithstanding those rules, income of a resident arising in the other Contracting Party may also be taxed in that other Party. en-us Fri, 28 Dec 2018 16:44:27 +0530 Thu, 21 Nov 2024 10:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34191 Items of income of a resident not dealt with by other Convention Articles are generally taxable only in the State of residence. Where the recipient carries on business through a permanent establishment or performs independent services from a fixed base in the other Contracting Party and the income is effectively connected with that establishment or base, the rules on business profits or independent personal services apply. Notwithstanding those rules, income of a resident arising in the other Contracting Party may also be taxed in that other Party. Act-Rules DTAA Fri, 28 Dec 2018 16:44:27 +0530 https://www.taxtmi.com/acts?id=34191