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 may be taxed in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

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

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

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

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

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

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual or a firm of individuals (other than a company) 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 may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and ifunless :

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 may shall be taxed taxable only in that State. Such Contracting State except in the following circumstances when such income may also be taxed in the other Contracting State if such services are performed in that other State and if: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 may shall be taxed taxable only in that State. Such However, such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

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

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

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 may nature shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if:.

INDEPENDENT PERSONAL SERVICES. 1. 1 Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of a similar character may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and ifunless :

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 may shall be taxed available only in that State. Such However, in the following circumstances such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

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 may shall be taxed taxable only in that State. Such State but such income may also be taxed in the other Contracting State if such services are performed in that other State and ifthe individual:

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 may capacity shall be taxed taxable only in that State. Such income may also be taxed State unless such services are performed in the other Contracting State if such services are performed in that other State and if: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 an independent character may shall be taxed taxable in that State. Such However, such income may also be taxed in the other Contracting State if such services are performed in that other State and ifState:

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 may shall be taxed taxable only in that State. Such However, such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect re- spect of professional services or other independent activities of a similar independent character may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if unless such services are performed in that the other State and ifContracting Stale 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 an independent character may shall be taxed taxable only in that Contracting State. Such However, such income may also be taxed in the other Contracting State if such services are performed in that 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 may be taxed in by that Contracting State. Such Except as provided in paragraph (2) such income may also shall be taxed in exempt from tax by the other Contracting State if such services are performed in that other State and if: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 the services or activities are performed in the other Contracting State. If the services or activities are so performed, such income as is derived in respect thereof may be taxed in that other State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if:.

INDEPENDENT PERSONAL SERVICES. - 1. ) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character may be taxed in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if such services are performed in that other State and if:

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

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 may shall be taxed taxable only in that State. Such However, in the following circumstances such income may also be taxed in the other Contracting State if such services are performed in State, that other State and ifis to say:

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 may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State However if such services are performed in that other State and ifindividual:

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 may shall be taxed taxable only in that State. Such However, such income may also be taxed in the other Contracting State if such services or activities are performed in that the 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 the performance of professional services or other independent activities of a similar an independent character may shall be taxed taxable only in that State. Such income may also be taxed , unless such services are performed or were performed in the other Contracting State if such services are performed and the income attributable to a fixed base which the individual has or had regularly available to him in that other State and if:State.

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 may shall be taxed taxable only in that State. Such However, such income may also be taxed in the other Contracting State if such services or activities are performed in that other State and if:

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

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 may shall be taxed taxable only in that State. Such However, such income may also be taxed in the other Contracting State if such services are performed in that other State and ifthe following cases:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a person who is an individual or firm of individuals (other than a company) who is a resident of a Contracting State from the performance in respect the other Contracting State of professional services or other independent activities of a similar character may shall be taxed taxable only in that State. Such the first-mentioned State except in the following circumstances when such income may also be taxed in the other Contracting State if such services are performed in that other State and ifState:

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 may shall be taxed taxable only in that Contracting State. Such However, such income may shall also be taxed in the other Contracting State if such services are performed in that other State and if:

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

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character may shall be taxed taxable only in that State. Such income may also be taxed State unless such activities were performed in the other Contracting State if such State. Income in respect of professional services are or independent activities performed in within that other State and if:may be taxed by the other State.

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

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional or similar services or performed in the other independent activities of a similar character Contracting State may be taxed in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and ifbut the tax so charged shall not exceed 10 per cent of the gross amount of that income unless:

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

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 may be taxed in that State. Such income may also be taxed capacity in the other Contracting State if such services are performed shall be taxed only in that other State and if:the first Contracting State, unless the provisions of paragraph 2 of this Article apply.

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 may shall be taxed taxable only in that State. Such However, such income may also shall be taxed taxable in the other Contracting State if such services are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual, whether in his own capacity or as a member of a partnership, who is a resident of a Contracting State in respect of professional services or other independent activities of a similar character may be taxed in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and ifif :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a person who is an individual or firm of individuals (other than a company) who is a resident of a Contracting State from the performance in respect the other Contracting State of professional services or other independent activities of a similar character may shall be taxed taxable only in that State. Such the first-mentioned State except in the following circumstances when such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State one of the States in respect of his professional services or other independent activities of a similar character may be taxed in that State. Such Except as provided in paragraph 2 of this Article, such income may also shall be taxed exempt from tax in the other Contracting State if such services are performed in that other State and if:State.

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 a similar an independent character may shall be taxed in taxable only m that State. Such income may also be taxed , unless such services are performed or were performed in the other Contracting State if such services are performed and the income attributable to a fixed base which the individual has or had regularly available to him in that other State and if:State.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual, whether in his own capacity or as a member of a partnership, who is a resident of a Contracting State in respect of professional services or other independent activities of a similar character may be taxed in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

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 may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and ifParty, unless:

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 may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if:.

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

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 may be taxed in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and if:

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

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

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

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

INDEPENDENT PERSONAL SERVICES. (1. ) Income derived by an individual or a firm of individuals (other than a company) 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 may shall be taxed taxable only in that State. Such income may also be taxed in the other Contracting State if such services are performed in that other State and ifunless:

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 in by that Contracting State. Such Except as provided in paragraph (2), such income may also shall be taxed in exempt from tax by the other Contracting State if such services are performed in that other State and if:State.

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