ARTICLE XI

Independent Personal Services

(1) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base such part of that income as is attributable to that base may be taxed in that other State. Notwithstanding anything contained in the foregoing provisions income derived by public entertainers, such as theatre, motion picture, radio or television artists, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.

(2) Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State, unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

(3) Notwithstanding the provisions of paragraph (2) above, 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 that other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and
• (b) The remuneration is paid by or on behalf of an employer who is not a resident of that other State, and
• (c) The remuneration is not deducted from the profits of a permanent establishment or a fixed base which the employer has in that other State.

(4) Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

(5) Remuneration for personal services performed aboard a ship in international traffic may be taxed in the Contracting State in which the ship's port of registry is situated.

(6) Remuneration for personal services performed aboard an aircraft in international traffic may be taxed in the Contracting State in which the place of the effective management of the enterprise is situated, which employs the person concerned.