TMI BlogINDEPENDENT PERSONAL SERVICESX X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 income as is attributable to that fixed base may be taxed in that other State; or b) if his stay in the other Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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