Independent Personal Services
(1) Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State in the following circumstances:
- (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
- (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any 12 month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities exercised in that other Contracting State may be taxed in that other State.
(2) In the computation of the periods mentioned in subparagraph (b) of paragraph (1), the following days shall be included:
- (a) all days of physical presence including days of arrivals and departures, and
- (b) days spent outside the State of activity such as days of weekends, national holidays, holidays, and business trips directly connected with the performance of the activity of the recipient in that State, after which the activity was resumed on the territory of that State.
(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.