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of <h1>Income from independent personal services is taxable in the resident State unless a fixed base or extended stay occurs.</h1> Income earned by a resident of one Contracting State from independent personal services is generally taxable only in that State. However, it may also be taxed in the other Contracting State if the individual has a fixed base there for performing activities or if their stay in that State totals 183 days or more within a twelve-month period. Only income attributable to the fixed base or activities performed during the stay is subject to taxation in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, and similar activities, including those of various professionals like physicians and lawyers.
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