Taxation of independent personal services: income taxed in resident State unless substantial physical presence permits source State taxation. Income of a resident from independent professional or similar activities is taxable only in the State of residence, except that prolonged presence in the ... Summary
Taxation of independent personal services: income taxed in resident State unless substantial physical presence permits source State taxation.
Income of a resident from independent professional or similar activities is taxable only in the State of residence, except that prolonged presence in the other Contracting State permits that State also to tax such income; professional services include independent scientific, literary, artistic, educational or teaching activities and the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 1 
Join Channel 
