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of <h1>Article 14 of DTAA: Taxation Rules for Independent Personal Services and Fixed Base Exceptions Explained.</h1> Article 14 of the Double Taxation Avoidance Agreement (DTAA) between Qatar and another Contracting State addresses the taxation of income from independent personal services. A resident's income from professional or independent activities is generally taxable only in their State of residence. However, exceptions apply if the individual has a fixed base in the other State or stays there for 183 days or more within a 12-month period. In these cases, 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, or teaching activities, as well as services by physicians, lawyers, engineers, architects, surgeons, dentists, and accountants.
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