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of <h1>Article 14 of DTAA: Taxation of Income from Independent Services Based on Residency and Duration of Stay.</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between Indonesia and another Contracting State addresses the taxation of income from independent personal services. It states that income earned by a resident individual from professional or similar independent activities is generally taxable only in their resident state. However, if the individual has a fixed base in the other state or stays there for 91 days or more within a year, the income attributable to that base or earned during the stay may be taxed in the other state. Professional services include activities by independent professionals like scientists, lawyers, and accountants.
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