Artikel 14 Overeenkomst tussen het Koninkrijk der Nederlanden en de Islamitische Republiek Pakistan tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 14 Independent personal services 1 Income derived by a resident of one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other State: a) if he has a fixed base regularly available to him in the other State for the purpose or performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or b) if his stay in the other State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case only so much of the income as is derived from his activities performed in that other State may be taxed in that other State; or c) if the remuneration for his activities in the other State is paid by a resident of that State or is borne by a permanent establishment or a fixed base situated in that State and exceeds in the fiscal year Rs. 75,000 or its equivalent in Dutch currency. 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.