Independent Personal Services: fixed base or sufficient presence permits source State taxation of related service income. Income from independent professional services is taxable in the individual's State of residence except where the other Contracting State has a fiscal ... Summary
Independent Personal Services: fixed base or sufficient presence permits source State taxation of related service income.
Income from independent professional services is taxable in the individual's State of residence except where the other Contracting State has a fiscal nexus: a fixed base there permitting taxation of income attributable to that base, or the individual's presence meeting the 183 day threshold permitting taxation of income from services performed in that State.
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