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of <h1>Income from professional services may be taxed in both Contracting States if criteria like presence or fixed base are met.</h1> Income from professional services or similar independent activities by an individual resident in one Contracting State may be taxed in that State. It may also be taxed in the other Contracting State if the services are performed there and the individual is present for at least 90 days in a fiscal year, or has a fixed base available for activities. Income is taxable only to the extent attributable to those services. A partnership member is considered present if another member performs services in the other State. 'Professional services' include scientific, literary, artistic, educational, teaching, and various independent professional activities.
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