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of <h1>Income from professional services taxable in home state unless 183-day stay or fixed base exists in another state.</h1> Income from professional services or similar independent activities by a resident of one Contracting State is generally taxable only in that State. However, if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a twelve-month period, income attributable to the fixed base or derived from activities in that State may also be taxed there. Professional services include independent scientific, literary, artistic, educational, teaching activities, and services by professionals such as physicians, lawyers, engineers, architects, surgeons, dentists, and accountants.
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