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 independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income 1.Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar character shall be taxable only in that State unless he has a fixed base is regularly available to him the individual in the other Contracting State for the purpose of performing his the individual's activities. If he has such a fixed basebase is available to the individual, the income may be taxed in the other Contracting State but only so much of it as is attributable to activities exercised from that fixed base.

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 an independent activities of a similar character capacity shall be taxable only in that State. However, such income may also be taxed in the other Contracting State unless he has to the extent that such services are or were performed in that other State and the income is attributable to a fixed base regularly available to him the individual in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the that other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available to him such services are performed in the other Contracting State for the purpose of performing his activities. If he has such a fixed baseState, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.and

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 of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting Contacting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a one of the Contracting State States in respect of professional services or other independent activities of a similar 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 activitiesState. If he has However, such a fixed base, the income may also be taxed in the other Contracting State but only so much of it as is attributable to if such services or activities are performed in that fixed base.other State and if:

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

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 a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State State, unless he has the remuneration for such services or activities is paid by a fixed base regularly available to him in resident of the other Contracting State for the purpose of performing his activitiesor is borne by a permanent establishment situated therein. If he has In such a fixed basecase, the income may be taxed in the that other Contracting State but only so much of it as is attributable to that fixed baseState.

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 a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

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 an independent activities of a similar character capacity shall be taxable only in that State, unless such services are performed in the other Contracting State unless he has and the income is attributable to a fixed base regularly available to him the individual in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar 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 or had such a fixed base, the income may be taxed in the other Contracting State but only so much of it as 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 independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar 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 activitiesState. If he has such a fixed base, the Such income may also be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State unless he that resident performs activities in the other Contracting State and has a fixed base regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has In such a fixed basecase, the income may be taxed in the other Contracting State State, but only so much of it as is attributable to that fixed base, and according to the principles contained in Article 7 (Business Profits).

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base is regularly available to him the resident in the other Contracting State for the purpose of performing his these activities. If he the resident has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as 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 independent activities of a similar character nature shall be taxable only in that State State, unless he has the payment of such activities and services is borne by a fixed base regularly available to him permanent establishment situated in the other Contracting State for the purpose of performing his activitiesor a company resident therein. If he has In such a fixed basecase, the income may be taxed in the that other Contracting State but only so much of it as is attributable to that fixed baseState.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar 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 activitiesState. If he has However, such a fixed base, the income may also be taxed in the other Contracting State but only so much of it as is attributable to if such services or activities are performed in that fixed base.other Contracting State and if:

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 independent activities of a similar an independent character in the other Contracting State shall be taxable only in that State unless he has a fixed base regularly available to him in the other first-mentioned Contracting State for the purpose of performing his activities. If he has such a fixed baseState, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.unless:

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 a similar an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, based the income may be taxed in the that other Contracting State State, but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State 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 the other Contracting State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

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 an independent activities of a similar character capacity shall be taxable only in that State 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 the other Contracting State but only so much of it as is attributable to that fixed base.and

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

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him such activities were performed in the other Contracting State. Income in respect of professional services or independent activities performed within that other State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the by that other Contracting State but only so much of it as is attributable to that fixed baseState.

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 of an independent activities of a similar character shall be taxable only in that State unless he the individual has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesthe services. If he the individual has or had such a fixed base, the income may be taxed in the other Contracting State but only so much of it as 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 independent activities of a similar character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as 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 independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 activitiesState. If he has However, such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.in the following circumstances :

INDEPENDENT PERSONAL SERVICES. 1. 1 - Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 the that other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base (as defined in article 5, paragraph 1) 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident an individual of a Contracting State in respect of professional services or other independent activities of a similar 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 activitiesState. If he has However, such a fixed base, the income may also be taxed in the other Contracting State but only so much of it as is attributable to if such services or activities are performed in that fixed base.other State and if:

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 an independent activities of a similar character capacity shall be taxable only in that State unless he has a fixed base regularly available to him such services are performed 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 the other Contracting State but only so much of it as is attributable to that fixed base.and

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 a similar 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 the other Contracting State but only so much of it as is attributable to activities exercised from that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the that other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall may be taxable taxed in the other Contracting State only to the extent that the services were rendered in that State other State, unless he has a fixed base regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as which is attributable to that fixed basebase may be taxed in that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar character shall be taxable only in that State 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 the other Contracting State but only so much such of it as 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 independent activities of a similar an independent character shall be taxable only in that State 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 , for a fixed base, the income may be taxed period or periods amounting to or exceeding in the other Contracting State but aggregate 183 days within any twelve-month period; in that case, only so much of it the income as is attributable to that fixed basebase may be taxed in that other State.

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 a similar 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 the other Contracting State but only so much of it as is attributable to activities exercised from that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State. However, such income may be taxed in the other Contracting State unless if: (a) he has a fixed base regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State activities but only so much of it the income as is attributable to that fixed base; or (b) his stay in that other State is for a period or periods aggregating 90 days or more in the calendar year.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional the performance of personal services or other of an independent activities of a similar character shall be taxable only in that State State, unless he the individual 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 attributable to the fixed base that is derived in respect of services performed in that other State also may be taxed in the by that other Contracting State but only so much of it as is attributable to that fixed baseState.

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 a similar character an independent charater 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 or had such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.

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 an independent activities of a similar character capacity shall be taxable only in that State unless he such services are performed in the other Contracting State and the individual has a fixed base regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it the income as is attributable to that fixed basebase may be taxed in that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar 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 , for a fixed base, the income may be taxed period or periods amounting to or exceeding in the other Contracting State but aggregate 183 days in the fiscal year concerned; in that case, only so much of it the income as is attributable to that fixed basebase may be taxed in that other State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident or one of a Contracting State the States in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

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 a similar character shall be taxable only in that State unless he has a fixed base is regularly available to him the individual in the other Contracting State for the purpose of performing his the individual's activities. If he has such a fixed basebase is available to the individual, the income may be taxed in the other Contracting State but only so much of it as is attributable to activities exercised from that 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 independent activities of a similar 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 the other Contracting State but only so much of it thereof as 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 independent activities of a similar an independent character shall be taxable only in that State State, unless he such resident has a fixed base regularly habitually available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed basebase is available to him, the income may be taxed in the other Contracting State but only so much of it the income as is attributable to that fixed basebase may be taxed in 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 a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

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 an independent activities of a similar character capacity may be taxed by, that Contracting State. Except as provided in paragraph (2), such income shall be taxable only in that State unless he has a fixed base regularly available to him in exempt from tax by the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed baseState.

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 of an independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. 1 - Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed nxed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed baseIn that case, the income may be taxed in the that other Contracting State State, but only so much of it as is attributable to that fixed nxed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State unless he has the remuneration for such services or activities is paid by a fixed base regularly available to him in resident of the other Contracting State for the purpose of performing his activitiesor is borne by a permanent establishment situated therein. If he has In such a fixed basecase, the income may be taxed in the that other Contracting State but only so much of it as is attributable to that fixed baseState.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a [a] Contracting State in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available State. Such income may be subject to him taxes 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 the other Contracting State but only so much of it as is attributable to that fixed base.if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar 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 the other Contracting State but only so much of it i t as 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in to the other Contracting State for the purpose of performing his activities. If he has such a fixed base, base the income may be taxed in the other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available to him a fixed base in the other Contracting State for the purpose of performing his activitiesthis activity. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it them as is attributable to that 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 independent activities of a similar 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 the that other Contracting State but only so much of it as 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 independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him the recipient of such income in the other Contracting State a fixed base for the purpose conduct of performing his activitiesits business . If he has such a fixed baseIn this case, only so much of the income as is attributable to that fixed base may be taxed in the other Contracting State but only so much of it as is attributable to that fixed baseState.

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

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services ser- vices or other independent activities of a similar 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 the other Contracting State but only so much of it as 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 independent activities of a similar 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 provided that such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.resident:

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 a similar character shall be taxable only in that State unless he has a fixed base is regularly available to him the individual in the other Contracting State for the purpose of performing his the individual’s activities. If he has such a fixed basebase is available to the individual, the income may be taxed in the other Contracting State but only so much of it as is attributable to activities exercised from that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State unless he that resident performs activities in the other Contracting State and has a fixed base regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has In such a fixed basecase, the income may be taxed in the other Contracting State State, but only so much of it as is attributable to that fixed base, and according to the principles contained in Article 7 (Business profits).

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of natural person residing in a Contracting State in respect of professional services or other independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available to him carried out in the other Contracting State shall be taxable in that last-mentioned State, although the tax so charged can not exceed 10 percent of the gross amount received for the purpose of performing his such services or activities. If he has such a fixed baseSuch income, the income may however, can be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.State:

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

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 a similar an independent character shall be taxable only in that State territory unless he has a fixed base is regularly available to him the individual in the other Contracting State territory for the purpose of performing his the individual's activities. If he has such a fixed basebase is available to the individual, the income may be taxed in the other Contracting State territory but only so much of it as is attributable to activities exercised from that 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 independent activities of a similar character shall be taxable only in that State unless he has a fixed base is regularly available to him the individual in the other Contracting State for the purpose of performing his the individual’s activities. If he has such a fixed basebase is available to the individual, the income may be taxed in the other Contracting State but only so much of it as is attributable to activities exercised from that fixed base.

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by a resident of a Contracting State in respect of of, professional services or other independent activities of a similar character shall be taxable only in that the 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, in which case so much of the income may be taxed in the that other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State unless he such resident 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 the other Contracting State but only so much of it the income as is attributable to that fixed basebase may be taxed in that other State.

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 a similar character shall be taxable only in that State unless he has a fixed base is regularly available to him the individual in the other Contracting State for the purpose of performing his the individual’s activities. If he has such a fixed basebase is available to the individual, the income may be taxed in the other Contracting State but only so much of it as is attributable to activities exercised from that fixed base.

INDEPENDENT PERSONAL SERVICES. 1. ) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar an indepen- dent 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 activitiesac- tivities. If he has such a fixed base, the income in- come may be taxed in the other Contracting State but only so much of it as 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 independent activities of a similar an independent character shall be taxable only in that State 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 the other Contracting State but only so much of it as is attributable to that fixed base with deduction of the relevant expenses attributable to the fixed base.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar 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 the other Contracting State but only so much of it as is attributable to that 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 independent activities of a similar an independent character shall be taxable only in that State unless he has or had a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has or had such a fixed base, the income may be taxed in the other Contracting State but only so much of it thereof as is or was 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 independent activities of a similar an independent character shall be taxable only in that State unless he has a fixed base regularly available to him his stay in the other Contracting State is for a period or periods exceeding in the purpose of performing his activities. If he has aggregate 120 days within any 12 months period, when such a fixed base, the income may also be taxed in the other Contracting State but only so much of it as is attributable to that fixed baseState.