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HMRC internal manual

Double Taxation Relief Manual

DT: Trinidad and Tobago: double taxation agreement, Article 14 Independent personal services

(1) Subject to the provisions of Article 13, income derived by a resident of aContracting State in respect of professional services or other activities of anindependent character may be taxed in that State. Such income may also be taxed in theother Contracting State if the individual is present in that other State for a period orperiods exceeding in the aggregate 30 days in the tax year concerned, but only so muchthereof as is attributable to services performed in that State.

(2) The term `professional services` includes especially independent scientific, literary,artistic, educational or teaching activities as well as the independent activities ofphysicians, lawyers, engineers, architects, dentists and accountants.