Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from professional activities is taxable in resident state unless a fixed base or 120-day stay occurs.</h1> Income earned by a resident of one contracting state from professional or similar independent activities is generally taxable only in that state. However, it can also be taxed in the other contracting state if the individual has a fixed base in that state or if their stay there is 120 days or more in a fiscal 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 scientific, literary, artistic, educational, or teaching activities, and services by professionals like doctors, lawyers, and accountants.
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