Independent personal services

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncome derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless:-- (a) he has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar of income and in which case so much of the income may be taxed in that other State as is attributable to the activities performed in that other State. 2. The term "professional services" includes ....