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Independent Personal Services

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Full Text of the Document

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

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Full Text of the Document

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....mencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in the other State may be taxed in that other State. 2. The term &....

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