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of <h1>Article 15: Tax Rules for Independent Professionals Spending Over 90 Days Abroad or With a Fixed Base.</h1> Article 15 of the Double Taxation Avoidance Agreement between the UK and another Contracting State addresses the taxation of income from independent personal services. An individual resident in one State may be taxed on income from professional services in their home State. However, this income can also be taxed in the other State if the individual is present there for 90 days or more in a fiscal year, or if they have a fixed base for their activities in that State. The term 'professional services' encompasses a wide range of independent activities, including those by professionals like doctors, lawyers, and accountants.
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