Common use of INDEPENDENT PERSONAL SERVICES Clause in Contracts

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, accountants and accountantssimilar activities.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by an individual who is a resident of a Contracting State from the performance of personal services in respect of professional services or other activities of an independent character capacity shall be taxable only in that State, unless such services are performed in the other Contracting State unless he has and the income is attributable to a fixed base regularly available to him the individual in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” "personal services in an independent capacity" includes especially but is not limited to independent scientific, literary, artistic, educational educational, or teaching teaching, activities as well as the independent activities of physicians, lawyers, engineers, economists, architects, dentists dentists, and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State State, unless he has the payment of such activities and services is borne by a fixed base regularly available to him permanent establishment situated in the other Contracting State for the purpose of performing his activitiesor a company resident therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “"professional services” includes especially " includes, especially, independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State Party in respect of professional services or other activities of an independent character shall be taxable only in that State Party unless he has a fixed base regularly available to him in the other Contracting State Party for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State Party but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character charter shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable attributed to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) Income derived by an individual who is 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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, dentists, lawyers, engineers, architects, dentists architects and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “‘professional services” ’ includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational educational, or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident or one of a Contracting State the States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) Income derived by an individual who is 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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, dentists, lawyers, engineers, architects, dentists architects and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially includes, especially, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may shall be taxed taxable in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State State, unless he has the payment of such services or activities is borne by a fixed base regularly available to him permanent establishment situated in the other Contracting State for the purpose of performing his activitiesor a company resident therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “"professional services” includes especially " includes, especially, independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional independent personal services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesthose services. If he has or had such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. (2) . The term “professional "independent personal services” " includes especially independent scientific, literary, artistic, educational or and teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, base the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 State, unless he has the remuneration for such services or activities is paid by a fixed base regularly available to him in company resident of the other Contracting State for the purpose of performing his activitiesor is borne by a permanent establishment situated therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “professional services” includes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other similar activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, scientific literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, engineersdentists, architects, dentists architects and accountants.

INDEPENDENT PERSONAL SERVICES. (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 State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base; in that case, the income may be taxed in the other State but only so much of it the income as is attributable to that fixed basebase may be taxed in that other Contracting State. (2) . The term “''professional services” '' includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional services or other activities of an independent character shall be taxable only in that State, unless such services are performed or were performed in the other Contracting State unless he has and the income attributable to a fixed base which the individual has or had regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed baseState. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting Contracing State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State Party in respect of professional services or other activities of an independent character shall be taxable only in that State Party unless he has a fixed base regularly available to him in the other Contracting State Party for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State Party but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing per­ forming his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term “"professional services” " includes especially independent scientific, literary, artisticar­ tistic, educational or teaching activities as well as the independent activities of physicians, dentists, lawyers, engineers, architects, dentists architects and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State State, unless he has the payment of such activities and services is borne by a fixed base regularly available to him permanent establishment situated in the other Contracting State for the purpose of performing his activitiesor a company resident therein. If he has In such a fixed base, case the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “professional services” includes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it its as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he except when such person has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base; in that case, the income may be taxed in the other State but only so much of it the income as is attributable to that fixed basebase may be taxed in that other Contracting State. (2) The term “professional services” includes especially independent scientific, literary, artistic, educational educational, or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, and accountantseconomic advisory professionals.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, economists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State State, unless he has the payment of such activities and services is borne by a fixed base regularly available to him in company which is a resident of the other Contracting State for the purpose of performing his activitiesor by a permanent establishment situated therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “professional services” includes especially includes, especially, independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he such resident has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it the income as is attributable to that fixed basebase may be taxed in that other State. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. (2) The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists architects and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only butonly so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base based regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character charter shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable attributed to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he that person has such a fixed base, the his income may can be taxed in the other that Contracting State but only so much of it as is attributable on the income attributed to that this fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activitiesregularly 2. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists dentists, accountants and accountantsveterinary practitioners.

INDEPENDENT PERSONAL SERVICES. (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 unless he has the remuneration for such services or activities is paid by a fixed base regularly available to him in resident of the other Contracting State for the purpose of performing his activitiesor is borne by a permanent establishment situated therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “"professional services” " includes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, dentists, lawyers, engineers, architects, dentists architects and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, engineersdentists, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he the individual has a fixed base regularly available to him in the other Contracting State for the purpose of performing his the activities. If he the individual has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has the remuneration for such services and activities is paid by a fixed base regularly available to him permanent establishment situated in the other Contracting State for the purpose or by a company which is a resident of performing his activitiesthat other State. If he has In that case, such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed baseState. (2) . The term “professional services” includes especially includes, especially, independent technical, scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional services or other activities of an independent character shall be taxable only m that State, unless such services are performed or were performed in that the other Contracting State unless he has and the income attributable to a fixed base which the individual has or had regularly available to him in the that other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed baseState. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State unless he the resident has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him a fixed base in the other Contracting State for the purpose of performing his activitiesthis activity. If he has such a fixed base, the income may be taxed in the other State but only so much of it them as is attributable to that fixed base. (2) The term “. Term "professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, accountants and accountantsauditors.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of person domiciled in a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 State, unless he has the remuneration for such services or activities is paid by a fixed base regularly available to him in resident of the other Contracting State for the purpose of performing his activitiesor is borne by a permanent establishment situated therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “"professional services” " includes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, accountants and accountantsauditors.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in to the other Contracting State for the purpose of performing his activities. If he has such a fixed base, base the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” includes especially " includes, especially, independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed basebase available to him, the income may be taxed in the that other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially in particular independent scientific, literary, artistic, educational or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect of professional services or other independent activities of an independent character a similar nature shall be taxable only in that State State, unless he has the payment of such activities and services is borne by a fixed base regularly available to him permanent establishment situated in the other Contracting State for the purpose of performing his activitiesor a company resident therein. If he has In such a fixed basecase, the income may be taxed in the that other State but only so much of it as is attributable to that fixed baseState. (2) . The term “professional services” includes especially includes, especially, independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) Income derived by a resident of a Contracting State in respect of of, professional services or other independent activities of an independent a similar character shall be taxable only in that the State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, in which case so much of the income may be taxed in the that other Contracting State but only so much of it as is attributable to that fixed base. (2) The term “'professional services” service' includes especially independent scientific, literary, artisticarticle, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, engineers architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State in respect .respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, artistic educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “professional ‗professional services” ‘ includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by a resident of a Contracting State one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in in, the other State but only so much of it as is attributable to that fixed base. (2) . The term “'professional services” ' includes especially independent scientific, literaryliteracy, artistic, educational or teaching teaching, activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State State, but only so much of it as is attributable to that fixed base. (2) . The term expression “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists dentists, and accountants.

INDEPENDENT PERSONAL SERVICES. (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 unless he has a fixed base bare regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the that other State but only so much of it as is attributable to that fixed base. (2) . The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. (1) . Income derived by an individual who is a resident of a Contracting State in respect from the performance of professional services or s other independent activities of an independent a similar character shall be taxable only in that State unless he has a fixed base regularly available to him is present in the other Contracting State for a period or periods amounting to or exceeding in the purpose of performing his activities. If he has aggregate 90 days in the relevant fisc that case, such a fixed base, the income may also be taxed in the that other State State, but only so much of it as is attributable to derived from his performed in that fixed baseother State. (2) . The term “" professional services” services " includes especially independent scientificpersonal services of an individual in his cap physician, literaryteacher, artisticarchitect, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists engineer and accountantsaccountant.

INDEPENDENT PERSONAL SERVICES. (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 State, unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base; in that case, the income may be taxed in the other State but only so much of it the income as is attributable to that fixed basebase may be taxed in that other Contracting State. (2) The term “"professional services” " includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.