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of <h1>Income from Professional Activities Taxable in Resident State Unless Fixed Base Exists in Another State</h1> Income earned by an individual resident of one Contracting State from professional or independent activities is taxable only in that State, unless the individual has a fixed base in the other Contracting State where the activities are performed. If such a fixed base exists, the income attributable to it may be taxed in the other State. An individual is considered to have a fixed base in the other State if they stay there for more than 183 days within a twelve-month period. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as services by certain professionals like physicians and lawyers.
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