TMI BlogIndependent Personal ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... the other Contracting State: a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or b) If his stay in the other State is for a period or periods exceeding in the aggregate 183 days in any twelve-month period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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