Article 14 - Independent Personal Services

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..... ion of 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 foll .....

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..... sional services 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 p .....

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