Dependent personal services

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Full Text of the Document

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....itory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a territory in respect of an employment exercised in the other territory shall be taxable only in the first-mentioned territory if: (a)  the recipient is present in the....