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INDEPENDENT PERSONAL SERVICES

Article 14 - DTAA - Article 14 - Article 14 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other 'Contracting 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 incom .....

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