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of <h1>Income from Independent Personal Services Taxed Under Article 14 DTAA: Key Provisions and Exceptions Explained</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between Mongolia and another Contracting State addresses the taxation of income from independent personal services. It stipulates that such income, earned by a resident of one Contracting State, is generally taxable only in that State. However, exceptions exist if the individual has a fixed base in the other Contracting State or stays there for 183 days or more in a fiscal year. In these cases, the income attributable to the fixed base or activities performed during the stay may be taxed in the other State. 'Professional services' include independent scientific, literary, artistic, educational, and similar activities.
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