Independent personal services

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Full Text of the Document

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.... in the other Contracting State : (a) if 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 ; or ^1[(b) If the recipient is present in the other State for a period or periods exceeding ....