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Independent Personal Services

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Full Text of the Document

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....ntracting State from the performance of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such....

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Full Text of the Document

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....ounting to or exceeding in the aggregate 183 days within any period of 12 months; in that case, only so much the income as is derived from his activities performed in that other State may be taxed in ....

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