https://www.taxtmi.com/acts?id=45042 Income from independent personal services of a resident is taxable only in the resident State, except that the other Contracting State may tax income attributable to a fixed base regularly available there, or may tax income from activities performed there if the individual's presence meets an aggregate presence threshold within the relevant twelve month period. Professional services are defined to include independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. en-us Wed, 16 Oct 2024 18:11:43 +0530 Tue, 22 Oct 2024 12:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45042 Income from independent personal services of a resident is taxable only in the resident State, except that the other Contracting State may tax income attributable to a fixed base regularly available there, or may tax income from activities performed there if the individual's presence meets an aggregate presence threshold within the relevant twelve month period. Professional services are defined to include independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Act-Rules DTAA Wed, 16 Oct 2024 18:11:43 +0530 https://www.taxtmi.com/acts?id=45042