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Kuwait - Senegal Tax Treaty (2007, not yet in force) — Orbitax Tax Hub

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.

ARTICLE 14

Independent Personal Services

(1) Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State or a resident in the other State for the purpose of performing his activities exceeding in the aggregate 183 days in any twelve-month period. If he has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base or emanates from this other State during the period (s) mentioned here above.

(2) 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.