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of <h1>Income from professional services generally taxed in resident state unless fixed base or 183-day rule applies.</h1> Income from professional services or independent activities earned by an individual resident in one Contracting State is generally taxable only in that State. However, if the individual has a fixed base in the other Contracting State or stays there for 183 days or more within a twelve-month period, the 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, or teaching activities, and the independent work of various professionals such as physicians, lawyers, and accountants.
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