Dependent personal services

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..... te. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in. the other Contracting State shall be taxable only in the first-mentioned State if: ( a ) the recipient is present in the other State fo .....

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