Independent personal services: may be taxed in another state if a fixed base exists or stay exceeds prescribed threshold. Independent personal services earned by a resident are taxable only in the State of residence except where the individual has a fixed base in the other ... Summary
Independent personal services: may be taxed in another state if a fixed base exists or stay exceeds prescribed threshold.
Independent personal services earned by a resident are taxable only in the State of residence except where the individual has a fixed base in the other State-then income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets the treaty's prescribed duration threshold, in which case only income derived from activities performed in that other State may be taxed there. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and named independent practitioners.
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