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of <h1>Income from professional services taxable only in resident state unless a fixed base exists in another state.</h1> Income from professional services or similar independent activities by a resident of one Contracting State is taxable only in that State unless the individual has a fixed base in the other Contracting State for performing those activities. In such cases, only the income attributable to that fixed base may be taxed in the other State. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as services by professionals like physicians, lawyers, engineers, architects, dentists, and accountants.
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