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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Independent personal services: source taxation allowed where a fixed base exists or stay meets treaty threshold.</h1> Income from independent personal services by a resident is taxable only in the State of residence except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's stay in the other State meets the treaty duration threshold-then only income from activities performed in that State may be taxed there. 'Professional services' encompasses a broad list of independent occupations including specified professions.

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