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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from Professional Services Taxable in Resident State, Unless Fixed Base or 183-Day Stay in Other State</h1> Income earned by an individual resident of one Contracting State from professional or similar independent activities is generally taxable only in that State. However, this income can also be taxed in the other Contracting State if the individual has a fixed base there for performing activities, or if they stay in the other State for 183 days or more during the fiscal year. The term 'professional services' includes independent activities such as scientific, literary, artistic, educational, and various professional services like those of physicians, lawyers, and accountants.
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