Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from independent professional activities is taxable in home state unless a fixed base exists or stay exceeds 183 days.</h1> Income earned by an individual residing in one Contracting State from professional or similar independent activities is generally taxable only in that State. Exceptions apply if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a 12-month period. In these cases, income attributable to the fixed base or derived from activities in the other State may be taxed there. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as the independent work of professionals such as physicians, lawyers, and accountants.
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