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of <h1>Income from independent professional activities taxable in home state unless over 183 days in another state.</h1> Income earned by a resident of one Contracting State from professional or similar independent activities is taxable only in that State, unless the individual has a fixed base in the other Contracting State or is present there for over 183 days in a year. In these cases, income attributable to the fixed base or activities performed in the other State may be taxed there. 'Professional services' encompass independent scientific, literary, artistic, educational, teaching activities, and professions like physicians, lawyers, engineers, architects, dentists, and accountants.
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