Taxation of independent personal services: resident State taxed, host State may tax if services performed there and presence threshold met. Article 15 provides that income from professional or similar independent activities is taxable in the resident State, but the State where services are ... Summary
Taxation of independent personal services: resident State taxed, host State may tax if services performed there and presence threshold met.
Article 15 provides that income from professional or similar independent activities is taxable in the resident State, but the State where services are performed may also tax income attributable to those services if the individual meets a minimum presence test or has a fixed base regularly available there; "professional services" include independent scientific, literary, artistic, educational or teaching activities and professions such as physicians, lawyers, engineers, architects, dentists and accountants.
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