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 is taxable in home state unless fixed base or 183-day rule applies in another state.</h1> Income from professional services or similar independent activities by a resident of one Contracting State 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 the individual stays in that State for 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 may be taxed. Professional services include independent activities by scientists, artists, educators, physicians, lawyers, engineers, and similar professions.
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