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of <h1>Income from Professional Services Taxed in Resident State, Exceptions for Fixed Base or 183-Day Stay Rule Apply.</h1> Income from professional or independent services earned by a resident of one contracting state is generally taxable only in that state. However, exceptions exist if the individual has a fixed base in the other state or stays there for 183 days or more within a 12-month period. In these cases, income attributable to the fixed base or activities performed during the stay may be taxed in the other state. 'Professional services' encompass independent scientific, literary, artistic, educational, and various professional activities, including those of physicians, lawyers, and accountants.
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