ARTICLE 14

U.S. Income Tax Treaty — South Africa Technical Explanation - 1997 · 2026-10-03 edition · updated 2026-10-04 · United States

Independent Personal Services

The Convention deals in separate articles with different classes of income from personal services. Article 14 deals with the general class of income from independent personal services and Article 15 deals with the general class of income from dependent personal services. Articles 16 through 20 provide exceptions and additions to these general rules for directors' fees (Article 16); performance income of entertainers and sportsmen (Article 17); pensions in respect of personal service income, social security benefits, annuities, alimony, and child support payments (Article 18); government service salaries and pensions (Article 19); and certain income of students and trainees (Article 20).

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▸Contents — U.S. Income Tax Treaty — South Africa Technical Explanation - 1997

U.S. Income Tax Treaty — South Africa Technical Explanation - 1997

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