Common use of INDEPENDENT PERSONAL SERVICES Clause in Contracts

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in any fiscal year, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesthe services. If he has or had such a fixed base, the income may be taxed in that the other State but only so much of it the income as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve-month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other Contracting State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve- month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesthe services. If he has or had such a fixed base, the income may be taxed in that the other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve-month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesthe services. If he has or had such a fixed base, the income may be taxed in that the other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve- month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesservices. If he has or had such a fixed base, the income may be taxed in that the other State but only so much of it the income as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve-month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other Contracting State but only so much of it as is attributable to that fixed base. For this purpose, where Where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other Contracting State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve-month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other Contracting State but only so much of it as is attributable to that fixed base. For this purpose, where Where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve twelve-month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income 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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month twelve‐month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other State but only so much of it as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State is present performs these activities in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that deemed fixed base.

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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that the other Contracting State but only so much of it as is attributable to that fixed base. For this purpose, where Where an individual who is a resident of a Contracting State is present stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in any the fiscal yearyear concerned, he shall be deemed for that fiscal year to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other Contracting State shall be attributable to that deemed fixed base.