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of <h1>Professional Income Taxation: When Experts Work Across Borders, Home State Taxation Prevails with Key 183-Day and Fixed Base Exceptions</h1> Independent personal services under Article 14 of the UN Model Tax Convention address taxation of professional income. A resident's professional services are primarily taxable in their home state, with exceptions: if they maintain a fixed base in another state or stay exceeds 183 days in a twelve-month period, the other state can tax corresponding income. Professional services include scientific, literary, artistic, educational, and independent activities of various professionals like physicians, lawyers, and engineers.
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