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of <h1>Income from professional services taxable in resident's State unless fixed base or 183-day presence in other State.</h1> Income from professional services or independent activities earned by a resident of one Contracting State 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 or if they are present for 183 days or more within a twelve-month period. Taxation in the other State is limited to income attributable to the fixed base or activities performed there. Professional services include independent scientific, literary, artistic, educational, and various professional activities such as those of physicians, lawyers, and accountants.
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