Article 14. INDEPENDENT PERSONAL SERVICES
U.S. Income Tax Treaty — Technical Explanation - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States
The Convention provides separate articles dealing 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. Modifications to these general
rules are provided for the performance income of artistes and athletes (Article 17); pensions in respect of personal service income, social security benefits, annuities, alimony, and child
support payments (Article 18); government service salaries
(Article **19);** and income of students and business trainees
(Article 20).
Get a plain-English answer with a citation back to this text.
Ask AI about this code