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of <h1>Income from professional services is mainly taxed in resident state, exceptions apply for fixed base or 183-day rule.</h1> Income earned by an individual resident of one Contracting State from performing professional or similar independent services is generally taxable only in that State. However, exceptions allow taxation in the other Contracting State if the individual has a fixed base there for conducting activities or if their stay in that State totals 183 days or more within the relevant year. In such cases, only the income attributable to the fixed base or activities performed during the stay can be taxed in the other State. 'Professional services' encompass independent activities in fields such as science, literature, arts, education, and various professional practices.
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