Netherlands (tax/treaty)

Independent personal services 1. Income derived by 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 except in the following circumstances when such income may also be taxed in the other Contracting State: a. if he has a fixed base regularly available to him in the other Contracting State for 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 Contracting State; or b. if he is present in the other Contracting State for a period or periods amounting to or exceeding in the aggregate183 daysin any twelve-month period commencing or ending 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. 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.