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of <h1>Income from independent activities is taxable in resident state unless a fixed base or 183-day stay applies.</h1> Income earned by a resident individual of one Contracting State from professional or similar independent activities is generally taxable only in that State. However, it may also be taxed in the other State if the individual has a regular fixed base there for performing activities, or if their stay in the other State totals 183 days or more within a 12-month period. In such cases, only the income attributable to the fixed base or activities performed during the stay in the other State is taxable there. Professional services include independent scientific, literary, artistic, educational, and various professional activities.
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