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Paragraph (1) of Article 14 of the Convention shall be deleted and replaced by the following:
“(1) Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if:
(a)the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any period of 12 months; or
(b)the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities;
but only so much thereof that is attributable to services performed in that other State.”
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