AUSTRALIAN TAX TREATIES

Thai Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THAILAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 14   Independent Personal Services  

1.  
Income derived by an individual who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless the services or activities are performed in the other Contracting State. If the services or activities are so performed, such income as is derived in respect thereof may be taxed in that other State.

2.  
Notwithstanding the provisions of paragraph 1, income derived by an individual who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character performed in the other Contracting State shall be taxable only in the first mentioned State if:


(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the tax year or year of income, as the case may be, of that other State;


(b) the recipient does not have a fixed base available in the other State for the purpose of performing the activities of the recipient for a period or periods exceeding in the aggregate 183 days in such year; and


(c) the income is not deductible in determining taxable profits of an enterprise or a permanent establishment situated in that other State.

3.  
The term " professional services " includes services performed in the exercise of independent scientific, literary, artistic, educational or teaching activities as well as in the exercise of the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.




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