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of <h1>Income from professional services is taxable in resident state, unless fixed base or 183-day rule applies.</h1> Income earned by an individual resident in one Contracting State from professional services or similar independent activities is generally taxable only in that state. However, it may also be taxed in the other Contracting State if the individual has a fixed base there for performing activities, with taxation limited to income attributable to that base, or if the individual stays in the other state for 183 days or more within a 12-month period, with taxation limited to income from activities performed in that state. 'Professional services' include independent scientific, literary, artistic, educational, or teaching activities and independent work by professionals like doctors and lawyers.
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