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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Independent Personal Services

(1) Earnings that a person resident in one Contracting State draws from freelance employment or other independent work, can only be a taxed in this State unless the person in the other Contracting State usually has disposition over a permanent establishment for completing this work. If that person has disposition over such a permanent establishment, the earnings can be taxed in the other State but only to the extent that they can be credited to this permanent establishment. If a natural person who is resident in one Contracting State dwells in the other Contracting State for a total of more than 183 days within a period of 12 months that begins or ends within the fiscal year in question, then for these purposes, that person is deemed to be one who has a permanent establishment in the other Contracting State; the earnings from the aforementioned activities that are carried out in the other State can be credited to this fixed establishment. In this case, the earnings that are credited to the fixed establishment can be taxed in the other State following the principles of Article 7 for the determination of business profits and their assignment to a specific permanent establishment.

(2) The term "independent profession" specifically includes independently exercised commercial, artistic, educational or instructional activity as well as the independent work of doctors, dentists, attorneys, engineers, architects and accountants.