পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/১৩

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বাংলাদেশ গেজেট, অতিরিক্ত জানুয়ারী ত ১৯৮৯ לה ARTICLE 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless : (a) he has a fixed based regularly available to him in the other 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 State; or (b) his stay in the other State is for a period or periods amounting to or exceeding in the aggregate 120 days in the fiscal year. 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 HĽČINIIntant E. ARTICLE 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other State. If the employment is so exercised, such remuneration as is derived therefrom may be taxad in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a State in respect of an employment exercised in the other 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 fiscal year concerned, and (b) the remuneration is paid by, or on behalf of an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article remuneration derived by a resident of a State in respect of an employment exercised aboard a ship or aircraft operated in international traffic shall be taxable only in that totate. - -