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of <h1>Article 14 of Greece-India DTAA: Taxation Rules for Professional Services and Exemptions for Temporary Stays Explained</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between Greece and India addresses the taxation of professional services. It stipulates that profits or remuneration for services performed by a resident of one territory in the other may be taxed only in the territory where the services are performed. However, a resident of India temporarily in Greece, or a resident of Greece temporarily in India, is exempt from taxation in the host country if specific conditions are met, including duration of stay, service recipient residency, and taxability in the resident's home country. Services on international ships or aircraft are taxed only in the individual's country of residence.
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