Independent personal services: residence-based taxation, with limited taxation by the other state for fixed base or extended presence. Income from independent personal services of a resident is taxable only in the State of residence, except where the individual has a fixed base in the ... Summary
Independent personal services: residence-based taxation, with limited taxation by the other state for fixed base or extended presence.
Income from independent personal services of 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 specified duration threshold in the relevant year, in which case only income from activities performed in that other State may be taxed there. "Professional services" covers specified independent professions and activities.
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