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of <h1>Income from Professional Services Taxable in Both States if Fixed Base Exists or Stay Exceeds 183 Days</h1> Income earned by a resident of one Contracting State from professional services or similar independent activities is typically taxable only in that resident's State. However, it may also be taxed in the other Contracting State if the individual has a fixed base available in that State for performing these activities or if their stay in the other State totals or exceeds 183 days in a fiscal year. In such cases, only the 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, or teaching activities, and services by various professionals.
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