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of <h1>Income from professional activities taxable in resident state unless fixed base or 183-day stay in other state.</h1> Income earned by an individual resident 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 their activities, or if their stay in the other State is 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 is taxable in the other State. Professional services include independent scientific, literary, artistic, educational, and various professional activities.
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