What is Article 14 in India

DTA India Article 14

Article 14 Self-employment

(1) Income that a natural person resident in a Contracting State receives from a liberal profession or from other self-employed activity of a similar nature can only be taxed in that State, with the exception of the following circumstances, under which the aforementioned income is also taxed in the other Contracting State can be:

  1. if the natural person in the other contracting state usually has a permanent establishment available for the exercise of his or her activity; in this case, the income can be taxed in the other country, but only to the extent that it can be attributed to this fixed institution; or

  2. if the natural person stays in the other contracting state for a total of 120 days or more during the tax year concerned; in this case, the income can be taxed in the other contracting state, but only to the extent that it comes from the activity carried out in the other state.

(2) The term "free occupation" includes the independent scientific, literary, artistic, educational or teaching activity as well as the independent activity of doctors, surgeons, lawyers, engineers, architects, dentists and book experts.

Reference (s):
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