Independent personal services: residence taxation generally exclusive, with exceptions for fixed base and substantial presence. Income from independent personal services earned by a resident is generally taxable only in the State of residence, except where the person has a fixed ... Summary
Independent personal services: residence taxation generally exclusive, with exceptions for fixed base and substantial presence.
Income from independent personal services earned by a resident is generally taxable only in the State of residence, except where the person has a fixed base regularly available in the other State-where only income attributable to that fixed base may be taxed there-or where the person's presence in the other State meets the Agreement's substantial presence threshold, in which case only income from activities performed in that other State may be taxed there.
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