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of <h1>Income from professional services taxable only in resident state unless fixed base or 183-day rule applies.</h1> Income from professional services or independent activities by a resident of one Contracting State is generally taxable only in that State, unless specific conditions are met. Such conditions include having a fixed base in the other Contracting State or staying there for 183 days or more within a 12-month period. In these cases, income attributable to the fixed base or derived from activities during the stay may be taxed in the other State. Professional services encompass independent scientific, literary, artistic, educational, teaching activities, and roles such as physicians, lawyers, engineers, architects, dentists, and accountants.
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