Independent personal services taxation: residence-based rule with source taxation for a local fixed base or extended presence. Income from independent personal services is taxable in the resident State except where the individual has a fixed base in the other State-in which case ... Summary
Independent personal services taxation: residence-based rule with source taxation for a local fixed base or extended presence.
Income from independent personal services is taxable in the resident State except where the individual has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the individual's extended presence in the other State permits taxation only of income derived from activities performed in that State; professional services include specified independent professions.
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