Common use of INDEPENDENT PERSONAL SERVICES Clause in Contracts

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that 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 183 days in 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 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 an individual who is a resident of a Contracting State in respect of professional services or other activities of or an independent character shall be taxable only in that Contracting 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 Contracting State for a period or of periods exceeding in the aggregate 183 (one hundred and eighty-three) days in the calendar year concernedwithin any twelve month period. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State, 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 an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State, 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 183 days in the calendar year concernedwithin any twelve month period. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State, 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 an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State, 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 if his stay in that the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the calendar year concernedaggregate in any fiscal year. If he has or had such a fixed base base, or remains such a stay in that the other Contracting State for the aforesaid period or periods, the income may be taxed in that the other Contracting State, State but only so much of it as is attributable to that fixed base or is income derived from activities performed in that other Contracting State during the aforesaid period or periodsState.

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities acti vities of an independent character shall be taxable only in that Contracting 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 Contracting State for a period or periods exceeding in the aggregate 183 90 days in 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 income may be taxed in that other Contracting State, 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.