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of <h1>Income from professional services taxable in home State unless a fixed base or 183-day rule applies in another State.</h1> Income from professional services or similar independent activities by individuals or firms (excluding companies) who are residents of one Contracting State is generally taxable only in that State. Exceptions occur if the individual or firm has a fixed base in the other Contracting State for conducting activities, or if the individual or firm members stay in the other State for 183 days or more within a tax year. In these cases, only income attributable to the fixed base or derived from activities during the extended stay may be taxed in the other State. Professional services include independent scientific, literary, artistic, educational, or teaching activities, as well as services by physicians, surgeons, lawyers, engineers, architects, dentists, and accountants.
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