Which country taxes income from professional activities in the event that a Double Taxation Agreement exists?

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As a general rule, agreements attribute the power to tax income derived from the exercise of independent professional activities to 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 base for the exercise of such activity.

Professional activities include in particular scientific, literary, artistic, educational or teaching activities, as well as the independent activities carried out by doctors, lawyers, engineers, architects, dentists and accountants.

Some Agreements contain special rules like the ones of Brazil, Canada and Sweden.