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of <h1>Income from independent services taxed in resident state unless 183-day stay or fixed base in other state.</h1> Income earned by an individual resident in one Contracting State from independent personal services is generally taxable only in that State. However, exceptions apply if the individual has a fixed base in the other Contracting State or if their stay in that State is 183 days or more within a 12-month period. In such cases, income attributable to the fixed base or activities performed during the extended stay may also be taxed in the other State. 'Professional services' encompass independent activities such as those by scientists, artists, educators, physicians, and similar professions.
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