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of <h1>Income from Professional Services Taxable in Both States if Fixed Base Exists or Stay Exceeds 183 Days</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, such income 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 that State totals 183 days or more within a 12-month period. In these cases, only the income attributable to the fixed base or activities performed during the stay may be taxed in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, and various professional activities.
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