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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from Professional Services Taxed in Both States if Fixed Base Exists or Stay Exceeds 183 Days</h1> Income from professional services or similar independent activities by a resident of one 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, with taxation limited to income attributable to that base. Additionally, if the individual is present in the other State for more than 183 days in a relevant year, the income may be taxed there. Professional services include independent scientific, literary, artistic, educational, teaching activities, and services by physicians, surgeons, lawyers, engineers, architects, dentists, and accountants.
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