Subparagraph (a), which reproduces the sole criterion in the OECD Model Convention, provides that the income may be taxed if the individual has a fixed base regularly available to him for performing his activities.
5. (a)项转载了《经合发组织示范公约》的唯一标准，它规定如果个人拥有可定期用来从事有关活动的固定基地，则可对收入征税。