Under that criterion, remuneration for independent personal services could be taxed by the source country if it exceeded a specified amount, regardless of the existence of a fixed base or the length of stay in that country.
根据此项标准，如果独立个人服务报酬的金额超过规定的额度，则这种报酬可由来源地国征税，不论在该国是否存在固定基地或停留多久。