Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Svetom ministrov Srbije in Črne gore o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja s protokolom (BCSDOD)

1. Income derived by an individual who is 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 he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. In that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State.

2. The term ''professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.