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of <h1>Income from professional services taxable in resident state unless fixed base or 183-day rule met in another state.</h1> Income from professional services or similar independent activities by a resident of a 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 performing activities, or if their stay in the other State totals or exceeds 183 days in a given year. In such cases, only the income attributable to the fixed base or activities performed during the stay is taxable in the other State. Professional services include independent scientific, literary, artistic, educational, or teaching activities, and services by various professionals.
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