Taxation of independent personal services: resident State primary right; source State may tax with fixed base or extended stay. The Uzbekistan DTAA provides that income from independent personal services is taxable only in the resident State except where the individual has a fixed ... Summary
Taxation of independent personal services: resident State primary right; source State may tax with fixed base or extended stay.
The Uzbekistan DTAA provides that income from independent personal services is taxable only in the resident State except where the individual has a fixed base in the other State-allowing taxation only of income attributable to that base-or where the individual's stay in the other State meets the Convention's minimum period, permitting taxation only of income from activities performed there.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
