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 Taxed in Resident State Unless Fixed Base or 183-Day Rule Applies in Another State.</h1> Income from professional services or independent activities earned by a resident of one Contracting State is generally taxable only in that State. However, if the individual has a fixed base in the other Contracting State or stays there for more than 183 days within a twelve-month period, the income attributable to that fixed base or derived from activities in that other State may also be taxed there. 'Professional services' include independent activities such as those by scientists, artists, educators, doctors, lawyers, engineers, architects, dentists, and accountants.
TaxTMI 
TaxTMI 
