DT5963 - DT: Denmark: double taxation agreement, Article 14 Independent personal services
- Income derived by an individual who is 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. However, such income may also be taxed in the other
Contracting State if:
- the individual is present in the other State for a period or
periods exceeding in the aggregate 183 days in any period of 12
months; or
- the individual has a fixed base regularly available to him in
that other State for the purpose of performing his activities;
but only so much thereof that is attributable to services performed in that other State.
- The term 'professional 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.
