Turkey (tax/treaty)
Art. 14Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
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 the purpose of 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 his stay in the other Contracting State is for a period or periods amounting
to or exceeding in the aggregate 183 days in 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.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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