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of <h1>Income from professional services taxed in home state; also taxable in other state if criteria met.</h1> Income from professional services or similar independent activities by a resident of one Contracting State may be taxed in that State. It can also be taxed in the other Contracting State if the services are performed there and the individual either stays for 90 days or more in a fiscal year or has a fixed base available for performing activities. Taxation applies only to income attributable to those services. 'Professional services' encompass independent activities in fields such as science, literature, arts, education, and various professions like medicine, law, engineering, and accounting.
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