Independent personal services: taxing rights apply where a fixed base exists or prolonged presence triggers source-state taxation. Income from independent personal services by a resident is taxable only in the resident State, except that if the individual has a fixed base in the other ... Summary
Independent personal services: taxing rights apply where a fixed base exists or prolonged presence triggers source-state taxation.
Income from independent personal services by a resident is taxable only in the resident State, except that if the individual has a fixed base in the other Contracting State, income attributable to that base may be taxed there, and if the individual's stay in the other State aggregates to 183 days or more, income from activities performed there may be taxed by that State. "Professional services" is defined to include specified independent professional and artistic occupations.
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