ARTICLE 14

Independent Personal Services

(1) 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 by that Contracting State. Except 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 of one of the Contracting States from the performance of personal services in an independent capacity in the other Contracting State may be taxed by that other Contracting State, if:

(a) The individual is present in that other Contracting State for a period or periods aggregating one hundred eighty-three days or more in the taxable year, or

(b) The individual maintains a fixed base in that other Contracting State for a period or periods aggregating or ninety days or more in the taxable year, but only so much of it as is attributable to such fixed base, or

• (c) The gross amount of such income exceeds $5,000 or the equivalent amount in Moroccan dirhams.

(3) The term "personal services in an independent capacity" means all the activities - other than commercial, industrial, or agricultural activities - carried on his own account independently by a person who receives the proceeds or bears the losses arising from these activities.