TMI BlogIndependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... than a company) who is a resident of a Contracting State from the performance in the other Contracting State of professional services or other independent activities of a similar character shall be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) if the person's stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 90 days in the relevant taxable year. 2. The term professional servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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