https://www.taxtmi.com/acts?id=44017 Income from independent personal services is taxable only in the taxpayer's residence state except where the taxpayer has a fixed base in the other Contracting State, in which case that State may tax income attributable to that fixed base, or where the taxpayer's presence in the other State meets the treaty's substantial presence threshold, in which case that State may tax income from activities performed there. en-us Fri, 13 Sep 2024 14:27:48 +0530 Wed, 27 Nov 2024 18:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44017 Income from independent personal services is taxable only in the taxpayer's residence state except where the taxpayer has a fixed base in the other Contracting State, in which case that State may tax income attributable to that fixed base, or where the taxpayer's presence in the other State meets the treaty's substantial presence threshold, in which case that State may tax income from activities performed there. Act-Rules DTAA Fri, 13 Sep 2024 14:27:48 +0530 https://www.taxtmi.com/acts?id=44017