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of <h1>Income from Professional Services Taxed in Resident State Unless Fixed Base or 90+ Day Stay in Another State.</h1> Income from professional services or similar independent activities performed by an individual or firm resident in one Contracting State is typically 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 performing activities, or if their stay in that State totals 90 days or more in the taxable year. 'Professional services' encompass independent scientific, literary, artistic, educational, or teaching activities, as well as those of physicians, surgeons, lawyers, engineers, architects, dentists, and accountants.
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