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of <h1>Income from independent professional services may be taxed in another state if criteria like a fixed base or 183-day presence are met.</h1> Income earned by an individual residing in one Contracting State from independent professional services is generally taxable only in that State. However, taxation may also occur in the other Contracting State if the individual has a fixed base there for performing activities, or if the individual stays in the other State for 183 days or more within a twelve-month period. In such cases, only the income attributable to the fixed base or activities performed during the stay may be taxed in the other State. 'Professional services' include independent scientific, literary, artistic, educational, and various professional activities.
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