Stupid question re self-employment and DTT

Self employment - I assume this is covered by "business profits"

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Apologies to all of you geniuses out there for whom this is a stupid question. 

If an individual is resident offshore but does some self-employment work in the UK, then I assume the article in the double tax treaty headed "business profits" covers this income?  The reason for any doubt is that the article refers to "profits of an enterprise".  There is no separate enterprise - I guess my client is the enterprise in this instance.

In particular I am looking at the UK/UAE double tax treaty, article 7.

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By richard thomas
19th Feb 2020 09:34

You are right. It is the business profits article that applies, and your client is the "enterprise".

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