Independent personal services

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..... ate 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 .....

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..... 83 days in any consecutive twelve-month period; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2. The term .....

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