Taxation of independent personal services: residence state primary, limited source taxation for fixed base or prolonged presence. Income of a resident individual from independent personal services is taxable only in the residence State except where the individual has a fixed base in the other State, in which case income attributable to that fixed base may be taxed there, or where the individual's stay in the other State meets a specified duration threshold, in which case income from activities performed there may be taxed by that State. 'Professional services' includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians, lawyers, engineers and accountants.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of independent personal services: residence state primary, limited source taxation for fixed base or prolonged presence.
Income of a resident individual from independent personal services is taxable only in the residence State except where the individual has a fixed base in the other State, in which case income attributable to that fixed base may be taxed there, or where the individual's stay in the other State meets a specified duration threshold, in which case income from activities performed there may be taxed by that State. "Professional services" includes independent scientific, literary, artistic, educational or teaching activities and specified professions such as physicians, lawyers, engineers and accountants.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
