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of <h1>Income from Professional Services Taxed in Both States if Fixed Base Present or Stay Exceeds 183 Days</h1> Income from professional services or independent activities earned by a resident of one Contracting State 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 their activities, or if they stay in the other State for 183 days or more within a 12-month period. In such cases, only the income attributable to the fixed base or derived from activities performed during the stay in the other State may be taxed there. Professional services include independent scientific, literary, artistic, educational, and various professional activities.
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