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of <h1>DTAA Article 14: Tax Rules for Independent Personal Services Between Nepal and Another State Explained</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between Nepal and another Contracting State addresses the taxation of income from independent personal services. Income earned by a resident individual from professional or similar independent activities is generally taxable only in their resident state. However, exceptions exist if the individual has a fixed base in the other state or stays there for 183 days or more within a 12-month period, allowing the other state to tax income related to that base or activities performed there. 'Professional services' encompass independent scientific, literary, artistic, educational, and various professional activities.
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