https://www.taxtmi.com/acts?id=45172 Income from independent professional services is taxable in the individual's State of residence except where the other Contracting State has a fiscal nexus: a fixed base there permitting taxation of income attributable to that base, or the individual's presence meeting the 183 day threshold permitting taxation of income from services performed in that State. en-us Thu, 17 Oct 2024 16:17:47 +0530 Tue, 22 Oct 2024 12:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45172 Income from independent professional services is taxable in the individual's State of residence except where the other Contracting State has a fiscal nexus: a fixed base there permitting taxation of income attributable to that base, or the individual's presence meeting the 183 day threshold permitting taxation of income from services performed in that State. Act-Rules DTAA Thu, 17 Oct 2024 16:17:47 +0530 https://www.taxtmi.com/acts?id=45172