Browse 6 Gruv blog articles tagged Fixed Base. Tax filings, invoicing rules, and treaty guidance for cross-border operators.
For U.S.-Mexico cross-border tax decisions, use this order: confirm residency, map income and relief, then test business-presence risk. The common failure is to reverse that order and file credits or treaty forms before your residency facts are coherent.
Start with the default rule. Under **Article 14 (Independent Personal Services)**, your income is generally taxable only in your country of residence. That changes if the services are performed in the other country and a treaty trigger is met.
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Start with the decision that changes your next move: is PE risk active now, or are you still in monitor mode?
Start with the treaty text before you decide anything. For **us india dtaa independent personal services**, use this order. Open the [U.S.-India Tax Convention PDF](https://www.irs.gov/pub/irs-trty/india.pdf), then the [Technical Explanation](https://www.irs.gov/pub/irs-trty/inditech.pdf). The Technical Explanation states that it is an official guide to the Convention.
Treaty relief is not something a payer simply turns on automatically. It is a [claim process](https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits), and for a nonresident alien (NRA), compensation for personal services performed in the United States is generally subject to 30 percent withholding unless an exception applies. Relief can reduce that withholding, but only when your facts support the position and the filing steps are handled correctly.