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of <h1>Article 14: Taxation of Independent Personal Services in Double Tax Avoidance Agreement with Austria Explained</h1> Article 14 of the Double Tax Avoidance Agreement between Austria and another Contracting State addresses the taxation of income from independent personal services. It stipulates that income earned by a resident of one Contracting State from professional or similar independent activities is generally taxable only in that State. However, exceptions arise if the individual has a fixed base in the other Contracting State or if their stay in that State exceeds 183 days within a twelve-month period. In such cases, only the income attributable to the fixed base or activities performed during the stay may be taxed in the other State. The term 'professional services' encompasses a range of independent activities, including those by scientists, artists, and various professionals.
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