Taxation of independent personal services: may be taxed in the other State if fixed base or extended presence. Income from independent personal services received by a resident is taxable only in the state of residence except where the individual has a fixed base regularly available in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State aggregates to 183 days in a twelve month period-then only income from activities performed in that State may be taxed there; 'professional services' include independent scientific, literary, artistic, educational or teaching activities and specified professions.
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 personal services: may be taxed in the other State if fixed base or extended presence.
Income from independent personal services received by a resident is taxable only in the state of residence except where the individual has a fixed base regularly available in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State aggregates to 183 days in a twelve month period-then only income from activities performed in that State may be taxed there; "professional services" include independent scientific, literary, artistic, educational or teaching activities and specified professions.
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