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of <h1>Taxation Rules for Professional Services: Fixed Base or 183-Day Stay Criteria Apply to Cross-Border Income.</h1> Income from professional services or independent activities by a resident of one Contracting State is primarily taxable 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 they stay in the other state for 183 days or more within a twelve-month period. Only income attributable to the fixed base or activities performed during the extended stay is taxable in the other state. Professional services include independent scientific, literary, artistic, educational, and various professional activities such as those by physicians and lawyers.
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