DT6513 - DT: Egypt: double taxation agreement, Article 14 Independent personal services
- Income derived by an individual who is a resident of one of the
Contracting States from the performance of professional services in
an independent capacity may be taxed in that State. Such income may
also be taxed in the other Contracting State if:
- the individual is present in that other State for a period or
periods exceeding in the aggregate 120 days in the tax year
concerned, but only so much thereof as is attributable to services
performed in that State; 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 as is attributable to services performed in
that 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.
