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 professional services is taxed in the resident's state unless a fixed base or extended stay occurs.</h1> Income from professional services or independent activities earned by a resident of one Contracting State is taxable only in that state unless the individual has a fixed base in the other Contracting State or stays there for more than 183 days in a taxable year. In such cases, the income may be taxed in the other state, but only the portion attributable to the fixed base or earned during the stay. 'Professional services' encompass independent activities in fields like science, literature, art, education, and various professions such as medicine, law, engineering, and accounting.
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