 | United States. Internal Revenue Service - 1977
...shall be exempt from tax by the other Contracting State. (2) Income described in paragraph (1) which is derived by an individual who is a resident of one...performance of personal services in an independent capacity in the other Contracting State may be taxed by that other Contracting State if the individual is present... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...State may also be taxed by that other Contracting State. (2) Remuneration described in paragraph ( 1 ) derived by an individual who is a resident of one of the Contracting States shall be exempt from tax by the other Contracting State if— (a) He is present in that other... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...State may also be taxed by that other Contracting State. (2) Remuneration described in paragraph ( 1 ) derived by an individual who is a resident of one of the Contracting States shall be exempt from tax by the other Contracting State if: (a) He is present in that other... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1971 - 792 pages
...specific Article dealing with the treatment of director's fees. The Article provides that a director's fee derived by an individual who is a resident of one of the States in his capacity as a member of the board of directors of a corporation of the other State may... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1971 - 196 pages
...specific Article dealing with the treatment of director's fees. The Article provides that a director's fee derived by an individual who is a resident of one of the States in his capacity as a member of the board of directors of a corporation of the other State may... | |
 | 1987 - 948 pages
...as provided in paragraph 2, such income shall be exempt from tax by the other Contracting State. 2. Income derived by an individual who is a resident...performance of personal services in an independent capacity in the other Contracting State may be taxed by that other Contracting State, if: (a) he has a regular... | |
 | 1993 - 68 pages
...sec. 861(aX4)). (19) In a manner similar to the US model treaty, the proposed treaty provides that income derived by an individual who is a resident of one of the treaty countries from the performance of personal services in an independent capacity generally would... | |
 | 1993 - 26 pages
...provisions of Article 14 (Independent Personal Services) of the existing treaty. Under Article 14, income derived by an individual who is a resident of one of the treaty countries from the performance of personal services in an independent capacity generally may... | |
 | 1993 - 116 pages
...stock dispositions. (25) In a manner similar to the US model treaty, the proposed treaty provides that income derived by an individual who is a resident of one of the treaty countries from the performance of personal services in an independent capacity generally would... | |
 | United Nations Staff - 2002 - 420 pages
...thé laws of each Contracting State, due regard being had to thé other provisions of this Convention. Article 14. Independent Personal Services 1 . Income derived by an individual who is a résident of a Contracting State in respect of professional services or other activities of an independent... | |
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Article 14. Independent Personal Services 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 unless... 
