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of <h1>Income from professional services taxable primarily in resident state, but also in other state if criteria met.</h1> Income from professional services or similar independent activities by a resident of one Contracting State is primarily taxable 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 is 183 days or more within a fiscal year. In such cases, only income attributable to the fixed base or activities performed during the stay may be taxed in the other State. 'Professional services' include independent scientific, literary, artistic, educational, teaching activities, and various professional practices.
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