Article 14 - Independent Personal Services

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....article 14 is that income derived from Professional Services etc. is now dealt with as "Business Profit" (Article 7) under the OECD Model Tax Convention. As per UN Model Tax Convention * Income derived by a resident of a Contracting State in respect of professional services or * other activities of an independent character shall be taxable only in that State except in the following....

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....s" includes especially * independent scientific, * literary, * artistic, * educational or * teaching activities * as well as the independent activities of * physicians, * lawyers, * engineers, * architects, * dentists and * accountants. [ Para 2 of Article 14 ] Note This Article covers independent activities involving professional skills rendered by individuals on a prin....