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Independent Personal Services

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Full Text of the Document

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.... State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances when such income may al....

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Full Text of the Document

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....eeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in t....