Taxation of other income: resident-state taxation unless connected to a permanent establishment or fixed base, or sourced lotteries. Other income of a resident is generally taxable only in the resident State, except where such income is effectively connected with a permanent ... Summary
Taxation of other income: resident-state taxation unless connected to a permanent establishment or fixed base, or sourced lotteries.
Other income of a resident is generally taxable only in the resident State, except where such income is effectively connected with a permanent establishment in the other State or arises from independent personal services from a fixed base, in which case rules for business profits or independent personal services apply; lottery and gambling winnings sourced in the other State may be taxed in that State.
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