https://www.taxtmi.com/acts?id=44956 Other items of income not addressed elsewhere in the Convention are generally taxable only in the State of residence, but if the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, the source State may tax that income under the rules governing business profits and independent personal services; the source State may also tax resident income not dealt with elsewhere when it arises in the source State, subject to those nexus conditions. en-us Wed, 16 Oct 2024 17:22:16 +0530 Tue, 22 Oct 2024 14:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44956 Other items of income not addressed elsewhere in the Convention are generally taxable only in the State of residence, but if the resident carries on business through a permanent establishment or performs independent personal services from a fixed base in the other State and the income is effectively connected with that permanent establishment or fixed base, the source State may tax that income under the rules governing business profits and independent personal services; the source State may also tax resident income not dealt with elsewhere when it arises in the source State, subject to those nexus conditions. Act-Rules DTAA Wed, 16 Oct 2024 17:22:16 +0530 https://www.taxtmi.com/acts?id=44956