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of <h1>Article 15 of DTAA: Tax Rules for Independent Professionals Between Zambia and Another State Explained</h1> Article 15 of the Double Taxation Avoidance Agreement (DTAA) between Zambia and another Contracting State addresses the taxation of income from independent personal services. A resident's income from professional services is generally taxable only in their home state unless they have a fixed base in the other state, stay there for over 183 days, or earn over K 10,000 from residents of that state. Professional services encompass independent activities such as those by physicians, lawyers, and engineers. The provisions aim to prevent double taxation while considering the presence and earnings in the other state.
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