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of <h1>Income from professional services usually taxed in resident's State, unless exceptions apply for fixed base or extended stay.</h1> Income from professional services or similar independent activities earned by a resident of one Contracting State is generally taxable only in that State. However, exceptions allow taxation in the other Contracting State if the individual has a fixed base there or if their stay exceeds 183 days within a 12-month period, in which case only income attributable to that fixed base or activities performed during the stay may be taxed. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as those of physicians, lawyers, engineers, architects, surgeons, dentists, and accountants.
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