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of <h1>Income from professional services taxed in home state unless over 183-day stay or fixed base in another state.</h1> Income earned by an individual residing in one Contracting State from professional services or similar independent activities is generally taxable only in that State. Exceptions occur if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a year. In such cases, only income attributed to the fixed base or activities performed during the stay can be taxed in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as those of physicians, surgeons, lawyers, engineers, architects, dentists, and accountants.
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