TMI BlogIndependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... State : (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case only so much of the income as is attributable to that fixed base may be taxed in the other State; or (b) if his stay in the other State is for a period or periods aggregating 183 days or more in any twelve-month period commencing or ending in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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