Taxation of independent personal services: residence-based rule with exceptions for fixed base and prolonged presence allowing source taxation.

Income from independent personal services earned by a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State - permitting taxation only of income attributable to that fixed base - or where the individual's prolonged presence in the other State permits taxation only of income derived from activities performed there.

---

---

---