Introducing the “In Favour Of” filter in Case Laws.
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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 home state unless over 183 days or fixed base in other state.</h1> Income earned by an individual resident of one contracting state from professional or similar independent services is generally taxable only in that state. However, it may also be taxed in the other contracting state if the individual has a fixed base in the other state for performing activities, or if their stay there totals 183 days or more within a 12-month period. Only income attributable to the fixed base or activities during the stay is taxable in the other state. Professional services include independent scientific, literary, artistic, educational, and various professional activities such as those of physicians and lawyers.
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