TMI BlogIndependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... acting State. (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing these activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or (b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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