Independent personal services: resident's professional income taxable in residence unless fixed base or prolonged presence permits source state taxation. Income of a resident individual from independent personal services is taxable only in the State of residence except when the individual has a fixed base in the other Contracting State-in which case only income attributable to that fixed base may be taxed there-or when the individual's aggregate presence in the other State meets the prescribed duration threshold, in which case only income derived from activities performed in that State may be taxed there.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Independent personal services: resident's professional income taxable in residence unless fixed base or prolonged presence permits source state taxation.
Income of a resident individual from independent personal services is taxable only in the State of residence except when the individual has a fixed base in the other Contracting State-in which case only income attributable to that fixed base may be taxed there-or when the individual's aggregate presence in the other State meets the prescribed duration threshold, in which case only income derived from activities performed in that State may be taxed there.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
