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        DTAA

        Article 14 - Independent personal services

        Tanzania
        Chapter I

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        Independent personal services: resident's income taxable only in residence unless fixed base or substantial stay permits source-state taxation. Independent personal services income of a resident is taxable only in the resident State except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets a specified stay threshold, in which case only income from activities performed in that other State may be taxed there. 'Professional services' expressly includes specified independent scientific, literary, artistic, educational and listed professional occupations.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Independent personal services: resident's income taxable only in residence unless fixed base or substantial stay permits source-state taxation.

                                Independent personal services income of a resident is taxable only in the resident State except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State meets a specified stay threshold, in which case only income from activities performed in that other State may be taxed there. "Professional services" expressly includes specified independent scientific, literary, artistic, educational and listed professional occupations.


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