Common use of INDEPENDENT PERSONAL SERVICES Clause in Contracts

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is 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 except in the following circumstances, when such income may also be taxed in the other Contracting StateParty:

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstancesState. However, when such income may also be taxed in the other Contracting State:State to the extent that such services are or were performed in that other State and the income is attributable to a fixed base regularly available to the individual in that other State for the purpose of performing his activities.

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is 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 except in the following circumstancesState, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 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 Contracting State except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character other than management fees as defined in paragraph (3) of article 14 shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

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 the remuneration for such services or activities is paid by a resident of the other Contracting State except in or is borne by a permanent establishment situated therein. In such case, the following circumstances, when such income may also be taxed in the that other Contracting State:.

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. (1) Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when State. However if such income may also be taxed in the other Contracting Statean individual:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities similar services 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:

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstances, when unless such income may also be taxed services are performed or were performed in the other Contracting State:; and

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstancesState. However, when such income may also be taxed in the other Contracting StateState if such services or activities are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

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 except in unless he has a fixed 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the following circumstancesindependent activities of physicians, when such income may also be taxed in the other Contracting State:lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall may be taxable only taxed in that State except in the following circumstances, when such State. Such income may also be taxed in the other Contracting StateState if such services are performed in that other State and if such services are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless :

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident individual of a Contracting State in respect of professional services or any 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:

INDEPENDENT PERSONAL SERVICES. (1) Income derived by an individual who is 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 except unless the recipient of such income in the following circumstancesother Contracting State a fixed base for the conduct of its business . In this case, when such only so much of the income as is attributable to that fixed base may also be taxed in the other Contracting State:.

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 except unless he has a fixed base regularly available to him in the following circumstancesother Contracting State for the purpose of performing his activities. If he has such a fixed base, when such the income may also be taxed in the other Contracting State:State but only so much of it as attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. 01 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 except in the following circumstances, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is 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 except unless he has a fixed base regularly available to him in the following circumstancesother Contracting State for the purpose of performing his activities. If he has such a fixed base, when such the income may also be taxed in the other Contracting State brat only so much of it as is attributable to that fixed base. 2. The term " professional services " means independent activities according to the laws and regulations in force in each Contracting State:.

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in unless the following circumstances, when such income may also be taxed services or activities are performed in the other Contracting State:. If the services or activities are so performed, such income as is derived in respect thereof may be taxed in that other State.

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 except in the following circumstances, when such income may also be taxed unless he has a fixed base regularly available to him in the other Contracting State:State for the purpose of 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. 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 except in the following circumstances, when but such income may also be taxed in the other Contracting StateState if the individual:

INDEPENDENT PERSONAL SERVICES. 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 of similar nature shall be taxable only in that State except in the following circumstancesState, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other independent activities of an independent a similar character shall may be taxable only taxed in that State except in the following circumstances, when such State. Such income may also be taxed in the other Contracting StateState if such services are performed in that other State and if:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of from a 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 Stateunless:

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 except in the following circumstances, circumstances when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a one of the Contracting State States in respect of professional services or other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting Stateunless:

INDEPENDENT PERSONAL SERVICES. - 1) Income derived by an individual who is 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 except State, unless he has a fixed base regularly available to him in the following circumstancesother Contracting State for purpose of performing his activities. If he has such a fixed base, when such the income may also be taxed in the other Contracting State:State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of from a professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances. However, when such income may also be taxed in the other Contracting StateState in the following cases :

INDEPENDENT PERSONAL SERVICES. 1. Income derived by an individual who is 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 except unless he has a fixed base available to him in the following circumstancesother State for the purpose of performing his activities. If he has such a fixed base available to him, when such the income may also be taxed in the that other Contracting State:State but only so much of it as is attributable to that fixed base.

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 except unless he has a fixed base regularly available to him in the following circumstancesother Contracting State for the purpose of performing his activities. If he has such a fixed base, when such the income may also be taxed in the other Contracting State:State but only so much of it as is attributable to that fixed base.

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is a resident of a Contracting State in respect of professional independent personal services or of other independent activities of an independent a similar character shall be taxable only in that State except in the following circumstancesState. However, when such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 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 except State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State:

INDEPENDENT PERSONAL SERVICES. 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 except in the following circumstancesstate, when such income may also be taxed in the other Contracting Stateunless:

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 except in unless he has 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the following circumstancesindependent activities of physicians, when such income may also be taxed in the other Contracting State:lawyers, engineers, architects, dentists and accountants.

INDEPENDENT PERSONAL SERVICES. Income derived by an individual who is 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 except State. However, in the following circumstances, when circumstances such income may also be taxed in the other Contracting State: