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of <h1>Income from Professional Services Taxable in Resident State, Possible Tax in Other State if Criteria Met</h1> Income from professional services or independent activities earned by an individual residing in one Contracting State is primarily taxable in that State. However, it may also be taxed in the other Contracting State if the individual has a fixed base there for conducting activities or is present in that State for 183 days or more within a twelve-month period. The term 'professional services' encompasses independent activities such as scientific, literary, artistic, educational, and various professional services like those of physicians, lawyers, and accountants.
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