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of <h1>Income from professional services can be taxed in both Contracting States under Double Tax Avoidance Agreement conditions.</h1> Income from professional services or similar independent activities by a resident of one Contracting State can be taxed in that State. It may also be taxed in the other Contracting State if the individual is present there for 90 days or more in a fiscal year or has a fixed base for performing activities. Taxation applies only to income attributable to those services. Professional services include independent scientific, literary, artistic, educational, or teaching activities, and activities by professionals such as physicians, lawyers, and accountants. This is governed by the Double Tax Avoidance Agreement between the Contracting States.
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