Independent services taxation: taxable only in resident state unless performed abroad; exempt if limited presence and no fixed base. Income from independent professional services is taxable only in the resident State unless performed in the other State. Such income performed in the other State is exempt from taxation there if the service provider's presence in that State is limited, the provider does not maintain a fixed base there, and the income is not borne by an enterprise or a permanent establishment in that State.
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.
Independent services taxation: taxable only in resident state unless performed abroad; exempt if limited presence and no fixed base.
Income from independent professional services is taxable only in the resident State unless performed in the other State. Such income performed in the other State is exempt from taxation there if the service provider's presence in that State is limited, the provider does not maintain a fixed base there, and the income is not borne by an enterprise or a permanent establishment in that State.
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