Independent personal services

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..... d 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 : (a) he is present in that other State for a period or periods aggregating to 90 days in the relevant fiscal year ; or (b) he, or the partnership, has a fixed base regularly available to him, or it, in that other State for the purpose of performing his activi .....

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