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of <h1>Income from Professional Services Taxed Only in Resident State Unless 183-Day Rule or Fixed Base Applies</h1> Income from professional services or similar independent activities earned by a resident of one Contracting State 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 the individual stays in the other State for 183 days or more within a twelve-month period. 'Professional services' encompass independent activities such as those by scientists, artists, educators, physicians, and similar professionals. This provision is part of the Double Tax Avoidance Agreement between the two States.
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