Article 21 - Other Income

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..... . [ Para 1 of Article 21 ] The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect .....

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..... recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated in Contracting State, [Taxation is governed by the provisions of Article 7 (Business Profit)] , or performs in that other State independent personal services from a fixed base situated in Contracting State, a .....

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