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 taxed in home state unless fixed base or 183-day rule applies in another state.</h1> Income earned by a resident of one Contracting State from professional services or independent activities 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 for performing activities, or if their stay in the other State totals 183 days or more within any 12-month period. In such cases, only the income attributable to the fixed base or derived from activities in the other State may be taxed there. 'Professional services' include independent scientific, literary, artistic, educational, and various professional activities.
TaxTMI 
TaxTMI 
