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of <h1>Income from professional activities taxable in home State unless fixed base or 183-day rule applies in another State.</h1> Income from professional or independent activities earned by a resident of one Contracting State is generally taxable only in that State. However, exceptions arise if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a 12-month period. In such cases, income attributable to the fixed base or activities performed during the stay may also be taxed in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, including those of physicians, lawyers, engineers, architects, dentists, accountants, and auditors.
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