Independent personal services: resident taxed in home state unless fixed base in source state permits taxation of attributable income. Income from independent personal or professional services earned by a resident is taxable only in the resident state unless the individual has a fixed ... Summary
Independent personal services: resident taxed in home state unless fixed base in source state permits taxation of attributable income.
Income from independent personal or professional services earned by a resident is taxable only in the resident state unless the individual has a fixed base regularly available in the other Contracting State; if a fixed base exists, the other state may tax only the income attributable to that fixed base. The term professional services includes independent scientific, literary, artistic, educational and teaching activities and independent practitioners such as physicians, lawyers, engineers, architects, dentists and accountants.
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