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of <h1>Income from professional services taxable only in resident state unless fixed base or 183-day stay in another state.</h1> Income from professional services or independent activities earned by a resident of one Contracting State is taxable only in that state unless the individual has a fixed base in the other Contracting State or stays there for 183 days or more in a fiscal year. In such cases, income may also be taxed in the other state, but only the portion attributable to the fixed base or activities performed there. Professional services include independent work in fields like science, literature, art, education, medicine, law, engineering, architecture, and accounting.
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