https://www.taxtmi.com/acts?id=41713 Independent personal services income of a resident individual is taxable only in the State of residence, except that the other Contracting State may tax income attributable to a fixed base there or income derived from activities performed in that State when the individual's presence there meets the substantial presence threshold. "Professional services" covers independent scientific, literary, artistic, educational or teaching activities and named professions including physicians, lawyers, engineers, architects, surgeons, dentists and accountants. en-us Fri, 05 May 2023 16:37:20 +0530 Fri, 08 Nov 2024 14:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41713 Independent personal services income of a resident individual is taxable only in the State of residence, except that the other Contracting State may tax income attributable to a fixed base there or income derived from activities performed in that State when the individual's presence there meets the substantial presence threshold. "Professional services" covers independent scientific, literary, artistic, educational or teaching activities and named professions including physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Act-Rules DTAA Fri, 05 May 2023 16:37:20 +0530 https://www.taxtmi.com/acts?id=41713