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Independent personal services

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Full Text of the Document

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....resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may be taxed in the other ....

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Full Text of the Document

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....to or exceeding in the aggregate 90 days during any fiscal year. 2. The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities....