TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income from Professional Services Taxable in Both States if Fixed Base Exists or Stay Exceeds 183 Days.</h1> Income from professional services or similar independent activities by a resident of one Contracting State is generally taxable only in that State. However, it may also be taxed in the other Contracting State if the individual has a fixed base there or stays in the other State for 183 days or more within a twelve-month period. Taxation in the other State applies only to income attributable to the fixed base or activities performed during the stay. Professional services include independent scientific, literary, artistic, educational, and various professional activities such as those of physicians, lawyers, and accountants.
TaxTMI 
TaxTMI 
