https://www.taxtmi.com/acts?id=45421 The DTAA permits the State of residence to tax income from independent personal services but allows the State where services are performed to tax income attributable to those services only if the individual meets a qualifying presence threshold in that State or if the individual or partnership maintains a fixed base there; partnership presence is attributed to individual members, and "professional services" includes specified independent professions and activities. en-us Fri, 18 Oct 2024 13:25:03 +0530 Fri, 18 Oct 2024 13:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45421 The DTAA permits the State of residence to tax income from independent personal services but allows the State where services are performed to tax income attributable to those services only if the individual meets a qualifying presence threshold in that State or if the individual or partnership maintains a fixed base there; partnership presence is attributed to individual members, and "professional services" includes specified independent professions and activities. Act-Rules DTAA Fri, 18 Oct 2024 13:25:03 +0530 https://www.taxtmi.com/acts?id=45421