TMI BlogIndependent personal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to him in the other Contracting State for the purposes of performing his activities, in which case so much of the income may be taxed in that other State as is attributable to that fixed base ; or (b) he is present in the other Contracting State for the purpose of performing his activities for a period or periods exceeding in the aggregate 183 days is relevant "previous year" in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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