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of <h1>Income Taxation for Resident Professionals: Rules on Fixed Base and 183-Day Stay in Contracting States Explained</h1> Income earned by an individual residing in one Contracting State from professional 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, or if their stay in the other State totals 183 days or more within a 12-month period. In such cases, only income attributable to the fixed base or activities performed during the stay may be taxed in the other State. Professional services include independent scientific, literary, artistic, educational, teaching, and certain professional activities.
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