Replaced by new DTA, which applies in UK from 1st April 2003 for
CT, 6th April 2003 for IT and 1st January 2004 for PRT. For US
withholding taxes it applies from 1st May 2003 and for other US
taxes from 1st January 2004. See DT19936: Independent Personal
services are now under Business Profits Article.
Income derived by an individual who is a resident of one of
the Contracting States from the performance of personal services in
an independent capacity may be taxed in that State. Such income may
also be taxed in the other Contracting State if:
(a) the individual is present in that other State for a
period or periods exceeding in the aggregate 183 days in the tax
year concerned, but only so much thereof as is attributable to
services performed in that State, 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 as is attributable to services
performed in that State.
