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Independent personal services

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Full Text of the Document

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.... independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities....

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Full Text of the Document

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....xed base or is derived in that other Contracting State during the aforesaid period or periods. 2. The term "professional services" includes especially independent scientific, literary, arti....