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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, Exceptions for Fixed Base or 183-Day Stay Rule</h1> Income earned by an individual residing in one Contracting State from professional or similar independent services is generally taxable only in their home state. However, this income can also be taxed in the other Contracting State if the individual has a fixed base there or stays for 183 days or more in a 12-month period, with taxation limited to income related to the fixed base or activities performed during the stay. 'Professional services' include independent scientific, literary, artistic, educational, and various professional activities like those of physicians and lawyers.
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