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of <h1>Income from independent work is taxed in home country unless a fixed base or 183-day stay applies.</h1> Income earned by an individual residing in one Contracting State from professional or similar independent services 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 their stay in the other State totals 183 days or more in the relevant year. Only income attributable to the fixed base or activities performed during the extended stay may be taxed in the other State. 'Professional services' include independent work in fields like science, law, medicine, and the arts.
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