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 only in resident state unless fixed base exists in the other state.</h1> Income earned by an individual resident in one Contracting State from professional services or similar independent activities is taxable only in that State unless the individual has a fixed base in the other Contracting State for performing these activities. If such a fixed base exists, the income attributable to it may be taxed in the other State. 'Professional services' include independent activities by professionals such as scientists, artists, educators, physicians, lawyers, engineers, architects, dentists, and accountants. This provision is part of the Double Tax Avoidance Agreement between the two States, effective until March 31, 2017.
TaxTMI 
TaxTMI 
