Page 449 - ΔΟΚΙΜΗ

440 ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ 1984
Article 17
INDEFENDENT PERSONAl SERvrCES
(1) Income derive by an individual who ί8 a resident of
a Contracting State from the performance ο! persona1
serνices ίη an independent capacity may be taxed by that
Contracting State. Except Βθ provided ίη paragraph (2) such
income shall be exempt from tax by the other Contracting
State.
(2) Income derived by Βη individual who i8 a resident ο!
a Contracting State from the performance of persona1
serνices in βΩ independent capacity ίη the other Contracting
State may be taxed by that other Contracting State, if:
(a) The individual is present ίη that other
Contracting State for a period or periods aggregating
183 days or more in the taxable year; or
(b) The individual has a fixed base regu1arly
ava11able to him ίη that other Contracting State for
the purpose ο! performing his services, but only 80
much ο! the 1ncome βΒ 1s attributab1e to such fixed
base.
Article 18
DEPENDENT PERSONAL SERVICES
(1) Wages, salaries, and 8imilar remuneration derived
by βη individual who 1s a resident ο! a Contracting State
from labor or personal services performed Βθ βη employee,
including income from θθrνίcθθ performed by βη officer ο! a
corporation, may be taxed by that Contracting State. Except
Βθ provided by paragraph (2) such remuneration derived from
sources within the other Contracting State may a180 be taxed
by that other Contracting State.
(2) Remuneration described ίη paragraph (1) derived by
an individual who i8 a resident ο! a Contracting State shal1
be exempt from tax by the other Contracting State if:
(a) He 18 present ίη that other Contrscting State
for a period or periods aggregatlng less than 183
days in the taxable yesr;