TMI BlogINDEPENDENT PERSONAL SERVICESX X X X Extracts X X X X X X X X Extracts X X X X ..... so be taxed in the other territory: ( a ) if he has a fixed base regularly available to him in the other territory 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 that other territory; or ( b ) if his stay in the other territory is for a period or periods amounting to or exceeding in the aggregate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|