https://www.taxtmi.com/caselaws?id=59723 A tax treaty allocating artiste income to the State where the performance is exercised can exclude residence-State taxation where the treaty uses the words "may be taxed" in that source-only context. The Indo-Canada treaty was read as a whole and treated as distinguishing income taxable only in the source State, only in the residence State, or in both States; Article 18 was construed as conferring taxing power on Canada for the Canadian performance income and not preserving concurrent Indian taxing rights. Article 23 was treated as applying only where double taxation is permitted. The treaty therefore overrode the domestic charging provision to the extent of inconsistency, and the Canadian performance income was not taxable in India. en-us Mon, 20 Oct 2008 00:00:00 +0530 Fri, 17 Nov 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59723 A tax treaty allocating artiste income to the State where the performance is exercised can exclude residence-State taxation where the treaty uses the words "may be taxed" in that source-only context. The Indo-Canada treaty was read as a whole and treated as distinguishing income taxable only in the source State, only in the residence State, or in both States; Article 18 was construed as conferring taxing power on Canada for the Canadian performance income and not preserving concurrent Indian taxing rights. Article 23 was treated as applying only where double taxation is permitted. The treaty therefore overrode the domestic charging provision to the extent of inconsistency, and the Canadian performance income was not taxable in India. Case-Laws Income Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59723