Independent personal services: generally taxable only in the resident state, unless a fixed base or prolonged presence permits source-state taxation. Independent personal services of an individual or firm resident in one Contracting State are taxable only in that State, except that income attributable ... Summary
Independent personal services: generally taxable only in the resident state, unless a fixed base or prolonged presence permits source-state taxation.
Independent personal services of an individual or firm resident in one Contracting State are taxable only in that State, except that income attributable to a fixed base regularly available in the other State may be taxed there, and the other State may also tax such income if the provider's presence in that State meets the treaty's duration threshold. "Professional services" covers independent scientific, literary, artistic, educational or teaching activities and specified professions including 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 
Join Channel
TaxTMI 
