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Independent personal services

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Full Text of the Document

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....racting State in respect of professional services or other activities of an independent character shall be taxable only in that State. Such income may also be taxed in the other Contracting State if :....

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Full Text of the Document

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....as is attributable to services performed in that State. 2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as wel....