Independent Personal Services

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Full Text of the Document

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....e 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 State ; or (b) if his stay in the other State is for a period or periods aggregating 183 days or more in any 12 month period comme....