Common use of INDEPENDENT PERSONAL SERVICES Clause in Contracts

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in 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 other Contracting State

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State State, except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when Contracting State. But such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState in the following circumstances:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State Party in 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 other Contracting StateParty unless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in 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 other Contracting State;

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting 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 also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when where such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed activities were performed in the other Contracting State. Income in respect of professional services or independent activities performed within that other State may be taxed by that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State Party in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State Contracting Party except in the following circumstances, when such income may also be taxed in the other Contracting StateParty :

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when State. However if such income may also be taxed in the other Contracting Statean individual:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a one of the Contracting State States in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState if such services or activities are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting StateState :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services services, or other independent activities of an independent character shall be taxable only in that State except a similar character, performed in the following circumstances, when such income JPDA may also be taxed in both Contracting States as reduced by the other Contracting Statereduction percentage.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed in the other Contracting State, and

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional independent personal services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState, when such income may also be taxed in the other Contracting Stateunless

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed activities were performed in the other Contracting State. Income in respect of professional services or other independent activities performed within that other State may be taxed in that State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities similar services 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 other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other similar activities of an independent character shall be taxable only in that Contracting State except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed or were performed in the other Contracting State; and

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State from the performance of personal services in respect of professional services or other activities of an independent character capacity shall be taxable only in that State except in the following circumstancesState, when unless such income may also be taxed services are performed in the other Contracting StateState and the income is attributable to a fixed base regularly available to the individual in that other State for the purpose of performing his activities.

INDEPENDENT PERSONAL SERVICES. 1. 1 Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services services, or other independent activities of an independent character a similar character, performed in Area A shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in 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 other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State except in State, unless the following circumstances, when payment of such income may also be taxed activities and services is borne by a permanent establishment situated in the other Contracting State or a company resident therein. In such a case, the income may be taxed in that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual or a partnership of individuals who is a resident of a Contracting State in respect from the performance of professional services or other independent activities of an independent a similar character shall be taxable only in that Contracting State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting StateState :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State State, except in one of the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect from performance of professional services or other activities of an independent character in the other Contracting State shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other first-mentioned Contracting State, unless:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character other than management fees as defined in paragraph (3) of article 14 shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State from the performance of personal services in respect of professional services or other activities of an independent character capacity shall be taxable only in that State except in the following circumstancesState, when such income may also be taxed in the other Contracting Stateunless and

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that Contracting State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in 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 State. Such income may also be taxed in the other Contracting StateState if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesContracting State. However, when such income may also be taxed in the other Contracting StateState if such services or activities are performed in that other Contracting State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState if such services or activities are performed in that other State and:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual or a firm of individuals (other than a company) who is a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State, that is to say:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState in the following circumstances :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when where such income may also be taxed and in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall may be taxable only taxed in that State except in the following circumstances, when such State. Such income may also be taxed in the other Contracting StateState if:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident individual of a Contracting State in respect of professional services or any 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 other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State State, except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by an individual who is a resident of a one of the Contracting State States from the performance of personal services in respect of professional services or other activities of an independent character capacity may be taxed by, that Contracting State. Except as provided in paragraph (2), such income shall be taxable only in that State except in the following circumstances, when such income may also be taxed in exempt from tax by the other Contracting State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other similar 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 other Contracting State:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting State in respect of professional services including management services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State— Income Tax Act section 106 Korea

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State Party in respect of professional services or other activities of an independent character shall be taxable only in that State Party except in the following circumstances, when such income may also be taxed in the other Contracting StateParty:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed in the other Contracting State; and

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed activities were performed in the other Contracting State. Income in respect of professional services or independent activities performed within that other State may be taxed by that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual or a firm of individuals (other than a company) who is a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except State. However, in the following circumstances, when such income may also be taxed in the other Contracting State, that is to say :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the of any of following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting 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 also be taxed in the other Contracting State

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState in the following cases:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State from the performance of personal services in respect of professional services or other activities of an independent character capacity shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed in the other Contracting StateState and

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState in the following circumstances:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character of similar nature shall be taxable only in that State except in the following circumstancesState. Nevertheless, when such this income may also be taxed in the other Contracting StateState in the following two cases:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in 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 State. Such income may also be taxed in the other Contracting StateState if :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState in the following cases:

INDEPENDENT PERSONAL SERVICES. 1. ) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall may be taxable only taxed in that State except in the following circumstances, when such State. Such income may also be taxed in the other Contracting StateState if such services are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character of similar nature shall be taxable only in that State except in the following circumstancesState. Nevertheless, when such this income may also be taxed in the other Contracting StateState in the following two cases:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by an individual who is a resident of a Contracting State in 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 State. Such income may also be taxed in the other Contracting StateState if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall may be taxable only in taxed by that State except Contracting State, unless he has a fixed base regularly available to him in the following circumstances, when other Contracting State for the purpose of performing his activities; if he has such a fixed base the income may also be taxed in the other Contracting State, but only as much as it is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except State. However in the following circumstances, when circumstances such income may also be he taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed or were performed in the other Contracting State; and

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional services or other activities of an independent character shall be taxable only in m that State except in the following circumstancesState, when unless such income may also be taxed services are performed or were performed in the other Contracting State and the income attributable to a fixed base which the individual has or had regularly available to him in that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also can be taxed in the other Contracting StateState in the following cases:

INDEPENDENT PERSONAL SERVICES. 1. 1 Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. l. Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in unless the following circumstances, when such income may also be taxed services or activities are performed in the other Contracting State. If the services or activities are so performed, such income as is derived in respect thereof may be taxed in that other State.

INDEPENDENT PERSONAL SERVICES. - 1. ) Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities similar services 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 other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. 1 Income derived by a resident of a Contracting State in respect of from a 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 other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State, unless the payment of such activities and services is borne by a company which is a resident of the other Contracting State except in or by a permanent establishment situated therein. In such a case, the following circumstances, when such income may also be taxed in the that other Contracting State.

INDEPENDENT PERSONAL SERVICES. 1. ) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState when:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of natural person residing in a Contracting State in respect of professional services or other activities of an independent character carried out in the other Contracting State shall be taxable only in that State except in last-mentioned State, although the following circumstancestax so charged can not exceed 10 percent of the gross amount received for such services or activities. Such income, when such income may also however, can be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed in the other Contracting StateState and:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional or similar 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 performed in the other Contracting StateState may be taxed in that other State but the tax so charged shall not exceed 10 per cent of the gross amount of that income unless:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState. However, when such income may also shall be taxed taxable in the other Contracting StateState when:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting 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 unless such income may also be taxed services are performed in the other Contracting State, and:

INDEPENDENT PERSONAL SERVICES. 11 . Income derived by a resident of a Contracting State in respect of from a professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances. However, when such income may also be taxed in the other Contracting StateState in the following cases :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesContracting State. However, when such income may also be taxed in the other Contracting StateState if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState, when unless such income may also be taxed services are performed or were performed in the other Contracting State and the income attributable to a fixed base which the individual has or had regularly available to him in that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State One Side in respect of professional services or other activities of an independent character shall be taxable only in that State Side except in one of the following circumstances, when such income may also be taxed in the other Contracting StateOther Side:

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State. However if that individual:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in unless the following circumstancesremuneration for such services or activities is paid by a resident of the other Contracting State or is borne by a permanent establishment situated therein. In such case, when such the income may also be taxed in the that other Contracting State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting Con- tracting State in respect of professional services or other activities activ- ities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed in the other Contracting StateContract- ing State and:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that Contracting State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall may be taxable only in taxed by that State except Contracting State, unless he has a fixed base regularly available to him in the following circumstancesother Contracting State for the purpose of performing his activities; if he has such a fixed base, when such the income may also be taxed in the other Contracting State, but only as much as it is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State Party in respect of professional services or other activities of an independent character shall be taxable only in that State Contracting Party except in the following circumstances, when such income may also be taxed in the other Contracting StateParty:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State from the performance of personal services in respect of professional services or other activities of an independent character capacity may be taxed by that Contracting State. Except as provided in paragraph (2) such income shall be taxable only in that State except in the following circumstances, when such income may also be taxed in exempt from tax by the other Contracting State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting StateState i.e.:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState in the following cases:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State, that is to say:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState if such services or activities are performed in the other Contracting State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an in independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect re- spect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when unless such income may also be taxed services are performed in the other Contracting StateStale and:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a one of the Contracting State States from the performance of personal services in respect of professional services or other activities of an independent character capacity may be taxed by that Contracting State. Except as provided in paragraph (2), such income shall be taxable only in that State except in the following circumstances, when such income may also be taxed in exempt from tax by the other Contracting State.