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INDEPENDENT PERSONAL SERVICES

Article 14 - Agreement - DTAA - Article 14 - Article 14 1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other activities of an independent character shall be taxable only in .....

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that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any per .....

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