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Taxation of independent personal services: resident State primary right; source State may tax with fixed base or extended stay. The Uzbekistan DTAA provides that income from independent personal services is taxable only in the resident State except where the individual has a fixed base in the other State-allowing taxation only of income attributable to that base-or where the individual's stay in the other State meets the Convention's minimum period, permitting taxation only of income from activities performed there.
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.
Taxation of independent personal services: resident State primary right; source State may tax with fixed base or extended stay.
The Uzbekistan DTAA provides that income from independent personal services is taxable only in the resident State except where the individual has a fixed base in the other State-allowing taxation only of income attributable to that base-or where the individual's stay in the other State meets the Convention's minimum period, permitting taxation only of income from activities performed there.
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