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of <h1>Income from Independent Services Taxable in Home State, Exceptions for Fixed Base or 183-Day Rule Apply</h1> Income earned by a resident of one Contracting State from professional or similar independent services is generally taxable only in that resident's home state. However, it may also be taxed in the other Contracting State if the individual has a fixed base there for performing activities or if their stay in the other state totals 183 days or more within a twelve-month period. 'Professional services' include independent scientific, literary, artistic, educational, and teaching activities, as well as those performed by physicians, lawyers, engineers, architects, dentists, and accountants.
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