- 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, in the following circumstances such income may be taxed in the other Contracting State:
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- 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 he is present in the other Contracting State for a period or periods amounting to or exceeding in the aggregate 183 days in the taxable period or the fiscal year, as the case may be, of that State; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
- 2
- 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.
