- Laws of Fiji

[IT 38,215] SCHEDULE AGREEMENT BETWEEN THE REPUBLIC OF FIJI AND THE INDEPENDENT STATE OF PAPUA NEW GUINEA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

ARTICLE 15 INDEPENDENT PERSONAL SERVICES [ss 1., 2.]

cl 1.

1.

Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless:

(a)a permanent establishment or fixed base is regularly available to the individual in the other Contracting State for the purpose of performing the individual's activities, in which case, so much of the income as is attributable to activities exercised from that permanent establishment or fixed base may be taxed in the other State;
(b)income is derived by the individual from a resident of that other Contracting State and exceeds an amount of 5000 Fiji dollars or its equivalent in Papua New Guinea currency in any 365 day period, in which case so much of the income as is derived from the activities in that other Contracting State may be taxed in that State; or
(c)an individual's stay in that other Contracting State exceeds 120 days in any 365 day period, in which case so much of the income as is derived from activities in that other Contracting State may be taxed in that State.