Article 15 - Independent personal services - Korea (Old - Effective upto 31-3-2017)

Article 15 : Independent personal services 1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fix ed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. 2. The term "professional services" includes especially independent scientific, literary, artistic, education or teaching activities as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants.