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of <h1>Income from independent services taxed in home territory unless fixed base or 183-day rule applies elsewhere.</h1> Income earned by an individual resident of one territory from independent personal services is typically taxable only in that territory. However, taxation may also occur in another territory if the individual has a fixed base there for performing activities, or if their stay in the other territory totals 183 days or more within a twelve-month period. In such cases, only the income attributable to the fixed base or activities performed during the stay can be taxed in the other territory. Professional services include independent scientific, literary, artistic, educational, or teaching activities, and services by professionals like doctors and lawyers.
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