Independent personal services: resident's professional income taxed in residence unless fixed base or prolonged presence allows source taxation. Income from independent personal services of a resident is taxable only in the State of residence except where the person has a fixed base regularly ... Summary
Independent personal services: resident's professional income taxed in residence unless fixed base or prolonged presence allows source taxation.
Income from independent personal services of a resident is taxable only in the State of residence except where the person has a fixed base regularly available in the other State-where only income attributable to that fixed base may be taxed there-or where the person's stay in the other State aggregates to 183 days or more in the relevant year-where only income from activities performed in that other State may be taxed there.
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