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 is taxed in the resident's State unless there's a fixed base or extended stay elsewhere.</h1> Income earned by an individual resident in one Contracting State from professional services or similar 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 that State is 183 days or more within a 12-month period. Only the income attributable to the fixed base or activities performed during the extended stay is taxable in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, and various professional activities.
TaxTMI 
TaxTMI 
