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of <h1>Income from independent professional activities is taxable in the resident state, unless a fixed base or extended stay applies.</h1> Income earned by an individual or partnership residing in one Contracting State from professional or similar independent activities is generally taxable only in that state. Exceptions occur if the individual has a fixed base in the other Contracting State for performing these activities, or if their stay in that state totals 183 days or more in a fiscal year. In these cases, income attributable to the fixed base or activities performed during the extended stay may also be taxed in the other state. 'Professional services' encompass independent activities in fields like science, law, and medicine.
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