Artikel 15 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 15 1 Income derived by a resident of a country in respect of professional services or other independent activities of a similar character shall be taxable only in that country unless he has a fixed base regularly available to him in the other country for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that other country but only so much of it as is attributable to that fixed base. 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.