Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Professional activities
As a general rule, the agreements grant the power to deduct the income derived from the exercise of independent professional activities in the country of residence of the person carrying out the activity. However, this income can be subject to tax in the country in which the activity is carried out when there is a fixed taxable base for the exercise of the activity.
Professional activities especially include literary, artistic, educational or teaching activities, and the independent activities carried out by doctors, lawyers, engineers, architects, dentists and accountants.
Some Agreements contain special rules, such as those of Brazil, Canada and Sweden.