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of <h1>Income from professional activities is taxable in home state unless fixed base or 183-day rule applies.</h1> Income earned by a resident of one Contracting State from professional or similar independent activities 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 conducting activities, with taxation limited to income attributable to that base, or if their stay exceeds 183 days in a taxable year, with taxation limited to income from activities performed during that stay. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, and independent roles such as physicians, lawyers, and accountants.
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