TMI BlogIndependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... ting State except in the following circumstances: (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; or (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the relevant fiscal year; in such case, only so much of the income as is attrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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