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 Taxation for Professional Services: Rules on Fixed Base and 183-Day Residency Exception Explained</h1> Income from professional services or independent activities earned by a resident of one Contracting State is generally taxable only in that State. However, exceptions allow taxation in the other Contracting State if the individual has a fixed base there for performing activities, or if their stay in the other State totals 183 days or more within a twelve-month period. In these cases, only the income attributable to the fixed base or activities performed during the stay may be taxed in the other State. 'Professional services' encompass independent activities in fields such as science, literature, art, education, and various professions including medicine and law.
TaxTMI 
TaxTMI 
