- 1
- Income derived by an individual who is a resident of one of the States in respect of his professional services or other independent activities of a similar character may be taxed in that State. Except as provided in paragraph 2 of this Article, such income shall be exempt from tax in the other State.
- 2
- Income derived by an individual who is a resident of one of the States in respect of his professional services or other independent activities of a similar character in the other State may be taxed in that other State, if the individual maintains a fixed base in that other State for a period or periods aggregating 183 days or more in the calendar year, and the income is attributable to such fixed base.
- 3
- The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
