Independent personal services: resident-state taxation unless fixed base or extended presence allows source-state taxation of attributable income. Income derived by a resident of a Contracting State from professional or other independent activities is generally taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the individual's extended presence in the other State permits taxation of income derived from activities performed there.
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Provisions expressly mentioned in the judgment/order text.
Independent personal services: resident-state taxation unless fixed base or extended presence allows source-state taxation of attributable income.
Income derived by a resident of a Contracting State from professional or other independent activities is generally taxable only in the State of residence, except where the individual has a fixed base in the other State-in which case only income attributable to that fixed base may be taxed there-or where the individual's extended presence in the other State permits taxation of income derived from activities performed there.
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