TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>OECD Model Tax Convention Article 14 Removed; Independent Personal Services Now Fall Under Business Profit (Article 7)</h1> Article 14 of the OECD Model Tax Convention, concerning independent personal services, was removed on April 29, 2022. Income from such services is now categorized under 'Business Profit' (Article 7). The UN Model Tax Convention allows income from professional services to be taxed only in the resident's state unless the individual has a fixed base in another state or stays there for 183 days or more, allowing taxation in that state. 'Professional services' include independent scientific, literary, artistic, educational, teaching activities, and independent work by physicians, lawyers, engineers, architects, dentists, and accountants. This article excludes industrial, commercial activities, and employment-related services.
TaxTMI 
TaxTMI 
