Common use of INDEPENDENT PERSONAL SERVICES Clause in Contracts

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 days within any twelve month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 183 days within any twelve twelve-month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 days within in any twelve twelve-month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other Contracting State for a period or periods exceeding in the aggregate 90 183 days within any twelve month periodin the calendar year concerned. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the incmoe income may be taxed in that other Contracting State but only so much of it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 183 days within in any twelve twelve-month period. If he has such a fixed base or remains is present in that other State for the aforesaid period or periods, the incmoe income, may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 183 days within in any twelve month period. If he has such a fixed base or remains is present in that other State for the aforesaid period or periods, the incmoe income, may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of the country of a Contracting State Party in respect of professional services or other activities of an independent character shall be taxable only in that State country unless he has a fixed base regularly available to him in the country of the other Contracting State Party for the purpose of performing his activities or he is present in that other State country for a period or periods exceeding in the aggregate 90 120 days within any twelve month periodin the taxable year concerned. If he has such a fixed base or remains in that other State country for the aforesaid period or periods, the incmoe income may be taxed in that other State country but only so much of it as is attributable to that fixed base or is derived in that other State country during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 days within in any twelve month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income, may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 days within any twelve twelve-month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or if he is present in that other State for a period or periods exceeding in the aggregate 90 91 days within in any twelve month periodtaxable year. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that the other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 183 days within in any twelve month period. If he has such a fixed base or remains is present in that other State for the aforesaid period or periods, the incmoe income, may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 days within any twelve twelve-month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 183 days within any twelve month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities or he is present in that other State for a period or periods exceeding in the aggregate 90 91 days within any twelve twelve-month period. If he has such a fixed base or remains in that other State for the aforesaid period or periods, the incmoe income may be taxed in that other State but only so much of it as is attributable to that fixed base or is derived in that other State during the aforesaid period or periods.