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of <h1>Taxation of Independent Personal Services: Key Exceptions for Fixed Base and 183-Day Rule Explained.</h1> Income from independent personal services by a resident of a Contracting State is generally taxable only in that State. However, exceptions apply if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a 12-month period. In such cases, income attributable to the fixed base or activities performed during the extended stay may be taxed in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as services by professionals like physicians, lawyers, and accountants.
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