Independent Personal Services

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Full Text of the Document

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....lowing circumstances, such income may be taxed in the other Contracting State, that is to say: (a) if he has or had 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 Contracting State; or (b) if his stay in the other Contrac....