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 primarily taxed in resident state; taxed in other state if fixed base or 183+ days present.</h1> Income derived by a resident individual of one Contracting State from professional or independent services is primarily taxable in that State. However, it may also be taxed in the other Contracting State if the individual maintains a fixed base there for performing activities or is present for over 183 days within a twelve-month period, with taxation limited to income attributable to that base or period. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as independent work by medical practitioners, lawyers, engineers, architects, dentists, and accountants.
TaxTMI 
TaxTMI 
