https://www.taxtmi.com/acts?id=45494 Income of a resident not expressly covered elsewhere in the Convention is generally taxable only in the State of residence, but if the recipient 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 establishment or base, the source State may tax the income under the allocation rules for business profits or independent personal services; notwithstanding these rules, the other State may also tax such residual items of income. en-us Fri, 18 Oct 2024 15:06:14 +0530 Fri, 18 Oct 2024 15:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45494 Income of a resident not expressly covered elsewhere in the Convention is generally taxable only in the State of residence, but if the recipient 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 establishment or base, the source State may tax the income under the allocation rules for business profits or independent personal services; notwithstanding these rules, the other State may also tax such residual items of income. Act-Rules DTAA Fri, 18 Oct 2024 15:06:14 +0530 https://www.taxtmi.com/acts?id=45494