DEPENDENT PERSONAL SERVICES

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..... itory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a territory in respect of an employment exercised in the other territory shall be taxable only in the first-mentioned territory if: ( a ) the recipient is present in the other territ .....

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