Independent personal services: resident taxation preference with exceptions for fixed bases or prolonged presence enabling source-state taxation.

Independent personal services income of a resident individual is taxable only in the State of residence, except that the other State may tax income attributable to a fixed base regularly available there or income attributable to services performed there where the individual is present for a prolonged period. The Article limits source-state taxation to income attributable to the fixed base or to services rendered during the period of presence.

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