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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from Independent Services Taxable in Resident State, With Exceptions for Fixed Base or 183-Day Presence Rule.</h1> Income derived by an individual resident 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, in which case only the income attributable to that base is taxable, or if the individual stays in the other State for 183 days or more in a fiscal year, allowing taxation on income from activities performed there. 'Professional services' include independent scientific, literary, artistic, educational, and various professional activities.
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