Independent personal services

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..... cting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless : (a) he has a fixed base regularly available to him i .....

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..... s the case may be; in that case, only so much of the income may be taxed in that other State as is attributable to the activities performed in that other State. 2. The term "professional services" inc .....

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