Taxation of independent professional services: residence taxation subject to fixed base or prolonged presence exceptions permitting limited source taxation. Income from independent personal services is taxable only in the resident State except when the individual has a fixed base in the other State-where only income attributable to that fixed base may be taxed there-or when the individual's stay in the other State meets a prescribed presence threshold, in which case only income from activities performed there may be taxed; 'professional services' expressly includes specified independent professions and activities.
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.
Taxation of independent professional services: residence taxation subject to fixed base or prolonged presence exceptions permitting limited source taxation.
Income from independent personal services is taxable only in the resident State except when the individual has a fixed base in the other State-where only income attributable to that fixed base may be taxed there-or when the individual's stay in the other State meets a prescribed presence threshold, in which case only income from activities performed there may be taxed; "professional services" expressly includes specified independent professions and activities.
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 
