Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from professional services taxable in home state unless 183-day stay or fixed base in another state.</h1> Income earned by an individual resident in one Contracting State from professional services or similar independent activities 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 the other State totals 183 days or more within a 12-month period. The term 'professional services' includes independent scientific, literary, artistic, educational, or teaching activities, as well as services provided by professionals like physicians, lawyers, engineers, architects, dentists, and accountants.
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