Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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 Taxation Rules for Professional Services with Fixed Base, 183-Day Rule, or $2000 Remuneration Exception Explained</h1> Income from professional services or independent activities by a resident of one Contracting State is generally taxable only in that State. However, exceptions allow taxation in the other Contracting State if the individual has a fixed base there, stays for 183 days or more within a 12-month period, or if remuneration exceeds $2000 and is paid by a resident or borne by a permanent establishment in that State. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, including those of professionals like physicians, lawyers, and accountants.
TaxTMI 
TaxTMI 
