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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Yugoslavia: double taxation agreement, Article 14 Independent personal services

(1) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as attributable to that fixed base.

(2) Notwithstanding the provisions of paragraph (1) of this Article, income derived by a resident of a Contracting State in respect of his professional services performed in the other Contracting State shall not be taxable in that other Contracting State if:

(a) the resident is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and

(b) the resident does not have a fixed base regularly available to him in the other State for a period or periods exceeding in the aggregate 183 days in the calendar year.

(3) 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.