ARTICLE 14

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Independent Personal Services

Income derived by an individual who is a resident of a Contracting State from the performance of personal services in an independent capacity shall be taxable only in that State, unless such services are performed in the other Contracting State and the income is attributable to a fixed base regularly available to the individual in that other State for the purpose of performing his or her activities.

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▸Contents — U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

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