TMI BlogIndependent Personal ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... rvices or other activities of an independent character shall be taxable only in that Contracting State unless he has a fixed base regularly available to him in the other Contracting State for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods. 2. The term "professional services" includes especially indep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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