DT: Kenya: double taxation agreement, Article 16: Independent personal services
- Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character other than management fees as defined in paragraph (3) of Article 14 shall be taxable only in that State unless:
(a) he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities, in which case so much of the income may be taxed in that other Contracting State as is attributable to that fixed base; or
(b) he is present in that other Contracting State for a period or periods exceeding in the aggregate 183 days in the fiscal year concerned, in which case so much of the income may be taxed in that other Contracting State as is attributable to the activities performed in that other Contracting 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.