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:

Appears in 214 contracts

Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement

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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 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:State but only so much of it as is attributable to that fixed base.

Appears in 160 contracts

Samples: Agreement, Agreement, Mauritius Double Taxation Agreement

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 income may also be taxed in the other Contracting State:

Appears in 100 contracts

Samples: Agreement, Agreement, Agreement

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 one of the following circumstances, when such income may also be taxed in the other Contracting State:

Appears in 66 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

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 State:

Appears in 66 contracts

Samples: Double Taxation Agreement, Taxation Agreement, Double Taxation Agreement

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 circumstances, circumstances when such income may also be taxed in the other Contracting State:

Appears in 48 contracts

Samples: Agreement, Agreement, Agreement

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, circumstances when such income may also be taxed in the other Contracting State:

Appears in 43 contracts

Samples: Agreement, Agreement, Agreement

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 State:

Appears in 41 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

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 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:State but only so much of it as is attributable to that fixed base.

Appears in 35 contracts

Samples: Agreement, Agreement, www.mof.gov.kn

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 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:State but only so much of it as is attributable to that fixed base.

Appears in 32 contracts

Samples: www.hacienda.gob.es, Double Taxation Avoidance Agreement, Oman Double Taxation Agreement

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 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:

Appears in 30 contracts

Samples: Agreement, Double Taxation Agreement, Double Taxation Agreement

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:

Appears in 28 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

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 Contracting State except in the following circumstances, when such income may also be taxed in the other Contracting State:

Appears in 20 contracts

Samples: www.mof.gov.sa, www.mof.go.jp, www.mof.go.jp

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:

Appears in 17 contracts

Samples: Double Taxation Agreement, Agreement, Double Taxation Agreement

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:

Appears in 15 contracts

Samples: Agreement, Agreement, Agreement

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is 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:

Appears in 15 contracts

Samples: Agreement, Agreement, Agreement

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:

Appears in 14 contracts

Samples: Double Taxation Agreement, www.onshore-companies.com, Agreement

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, when such income may also be taxed in the other Contracting Stateunless:

Appears in 13 contracts

Samples: Mutual Agreement, Agreement, Agreement of 29th

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:

Appears in 13 contracts

Samples: Agreement, Agreement, Agreement

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 if:

Appears in 11 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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 Contracting State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

Appears in 11 contracts

Samples: Agreement, Agreement, Agreement

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 if such services or activities are performed in that other State and if:

Appears in 11 contracts

Samples: Agreement, www.cottgroup.com, Agreement

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 State:

Appears in 11 contracts

Samples: www.nalog.ru, www.sii.cl, www.sii.cl

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 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 StateState :

Appears in 11 contracts

Samples: Taxation Agreement, Agreement, www.incometaxindia.gov.in

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a an individual who is 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:

Appears in 10 contracts

Samples: Agreement, s3-ap-northeast-1.amazonaws.com, www.hacienda.gob.es

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 if:

Appears in 10 contracts

Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement

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 State, that is to say:

Appears in 10 contracts

Samples: expatsmagazine.org, download1.fbr.gov.pk, Double Taxation Avoidance Agreement Between Malaysia And

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:

Appears in 10 contracts

Samples: soliq.uz, www.mof.gov.sa, www.mof.gov.sa

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:

Appears in 9 contracts

Samples: Agreement, www.irs.gov, data.parliament.uk

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:

Appears in 9 contracts

Samples: Agreement, Agreement, Agreement

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 Stateunless:

Appears in 9 contracts

Samples: Agreement, Agreement, Agreement

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 StateState :

Appears in 9 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Agreement

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, circumstances when such income may also be taxed in the other Contracting State:

Appears in 8 contracts

Samples: www.mof.gov.sa, www.mof.gov.sa, qfc-cdn.azureedge.net

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:

Appears in 8 contracts

Samples: Agreement, Agreement, Agreement

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:

Appears in 7 contracts

Samples: Agreement, Agreement, Agreement

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:

Appears in 7 contracts

Samples: Agreement, Agreement, Agreement

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:

Appears in 7 contracts

Samples: Agreement, Double Taxation Agreement, Double Taxation Agreement

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 Stateunless:

Appears in 7 contracts

Samples: Agreement, Agreement, www.legislation.gov.au

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 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 StateState :

Appears in 7 contracts

Samples: Agreement, Agreement, www.incometaxindia.gov.in

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 StateState :

Appears in 7 contracts

Samples: Now See Agreement, www.incometaxindia.gov.in, www.incometaxindia.gov.in

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:;

Appears in 7 contracts

Samples: mof.gov.sa, www.mof.gov.sa, www.cottgroup.com

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 Stateunless:

Appears in 7 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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:

Appears in 7 contracts

Samples: internationaltaxtreaty.com, www.midlandconsult.com, www.ris.bka.gv.at

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:

Appears in 6 contracts

Samples: Agreement, Agreement, Tax Agreement

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:

Appears in 6 contracts

Samples: www.mof.gov.sa, zatca.gov.sa, www.mof.go.jp

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.

Appears in 6 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, internationaltaxtreaty.com

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 circumstances, when such income may also be taxed in the other Contracting State:

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

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 :

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State one of the States 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:

Appears in 6 contracts

Samples: Agreement, Agreement, download1.fbr.gov.pk

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 a 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:

Appears in 6 contracts

Samples: www.mof.gov.sa, www.mof.gov.sa, zatca.gov.sa

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 State, except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

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 unless he is present in the other Contracting State:State for a period or periods exceeding in the aggregate 90 days in any twelve-month period. If he remains in that other State for the aforesaid period or periods, the income may be taxed in that other State but only so much of it as is derived in that other State during the aforesaid period or periods.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

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

Appears in 5 contracts

Samples: www.bphn.go.id, Pengesahan Agreement, Pengesahan Agreement

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by 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:

Appears in 5 contracts

Samples: www.parlament.gv.at, certexternal-www.360.lexisnexis.at, www.ris.bka.gv.at

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 :

Appears in 5 contracts

Samples: www.mra.mu, www.incometaxindia.gov.in, idt.taxsutra.com

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:

Appears in 5 contracts

Samples: www.parlament.gv.at, www.parlament.gv.at, www.ris.bka.gv.at

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 if such services or activities are performed in that other State and if:

Appears in 5 contracts

Samples: Turkey Double Taxation Agreement, Agreement, Agreement

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:

Appears in 5 contracts

Samples: www.investmentfiji.org.fj, www.legislation.gov.au, www.frcs.org.fj

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 where such income may also be taxed in the other Contracting State:

Appears in 5 contracts

Samples: phl.hasil.gov.my, Tax Agreement, Taxation Avoidance Agreement

INDEPENDENT PERSONAL SERVICES. 1. Income Subject to the provisions of Article 13, 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 such income may also be taxed in the other Contracting Stateunless:

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, Double Taxation Avoidance Agreement

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 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 StateState :

Appears in 4 contracts

Samples: www.incometaxindia.gov.in, www.incometaxindia.gov.in, internationaltaxtreaty.com

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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.

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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:

Appears in 4 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Agreement

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:.

Appears in 4 contracts

Samples: cil.nus.edu.sg, www.gfm.tl, www.laohamutuk.org

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:

Appears in 4 contracts

Samples: Agreement, Agreement, Mauritius Double Taxation Agreement

INDEPENDENT PERSONAL SERVICES. 1. 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, circumstances when such income may also be taxed in the other Contracting State:

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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 Contracting State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State:

Appears in 4 contracts

Samples: Agreement, Agreement, Double Taxation Avoidance Agreement

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:

Appears in 4 contracts

Samples: Agreement, Agreement, soliq.uz

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:

Appears in 4 contracts

Samples: Agreement, Treaty Series 2012, internationaltaxtreaty.com

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 Contracting State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State:

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident 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, unless:

Appears in 4 contracts

Samples: www.mof.gov.sa, rdb.manz.at, www.ris.bka.gv.at

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:

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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 in the following circumstances:

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

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 in the following circumstances:

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

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 State:unless

Appears in 4 contracts

Samples: www.unclefed.com, qi-toolkit.swissbanking.org, www.swissbanking.ch

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 or were performed in the other Contracting State:; and

Appears in 4 contracts

Samples: kgd.gov.kz, www.ris.bka.gv.at, www.parlament.gv.at

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:

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

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 income may also be taxed in the other Contracting Stateunless:

Appears in 4 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

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 circumstances, when such income may also be taxed in the other Contracting Stateunless:

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

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 State:State in the following circumstances.

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement, Agreement

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 one of the following circumstances, when such income may also be taxed in the other Contracting StateState if:

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement, www.chinatax.gov.cn

INDEPENDENT PERSONAL SERVICES. 1. Income Subject to Article 13, 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 State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State:

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com

INDEPENDENT PERSONAL SERVICES. 1. 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:

Appears in 3 contracts

Samples: Treaty Series, www.revenue.ie, internationaltaxtreaty.com

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 StateState :

Appears in 3 contracts

Samples: Agreement, www.incometaxindia.gov.in, Taxation Avoidance Agreement

INDEPENDENT PERSONAL SERVICES. 1. Income derived by 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 State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting StateState :

Appears in 3 contracts

Samples: www.spenceclarke.com, www.incometaxindia.gov.in, www.incometaxindia.gov.in

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

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

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:

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

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 Stated. If the services or activities are so performed, such income as is derived in respect thereof may be taxed in that other State:.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

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 income may also be taxed in the other Contracting State:

Appears in 3 contracts

Samples: zatca.gov.sa, www.mof.gov.sa, gstc.gov.sa

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:

Appears in 3 contracts

Samples: soliq.uz, internationaltaxtreaty.com, soliq.uz

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 such income may also be taxed in the other Contracting State but only so much of his income may be taxed in that other State as is derived from his activities performed in that State:

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my

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 :

Appears in 3 contracts

Samples: www.incometaxindia.gov.in, internationaltaxtreaty.com, www.taxsutra.com

INDEPENDENT PERSONAL SERVICES. 1. Income derived by 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 State except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

Appears in 3 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, internationaltaxtreaty.com

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:

Appears in 3 contracts

Samples: Agreement, www.nalog.ru, internationaltaxtreaty.com

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 State:;

Appears in 3 contracts

Samples: Agreement, Agreement, www.gtakorea.org

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:

Appears in 3 contracts

Samples: Double Taxation Agreement, Agreement, internationaltaxtreaty.com

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:

Appears in 3 contracts

Samples: Kenya Double Taxation Agreement, Kenya Double Taxation Agreement, Kenya Double Taxation Agreement

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:

Appears in 3 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

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, circumstances when such income may also be taxed in the other Contracting StateState :

Appears in 3 contracts

Samples: www.incometaxindia.gov.in, www.taxsutra.com, www.fdfa.be

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