Common use of ARTISTES AND SPORTSMEN Clause in Contracts

ARTISTES AND SPORTSMEN. (1) Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution, or if these activities are carried on under a cultural cooperation agreement between the Contracting States. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, sportsman from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of or in connection with personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by artistes or sportsmen if the visit to that State is directly or indirectly supported wholly or mainly supported by substantially from the public funds of the other State Contracting State, a political subdivision, a local authority or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a residentstatutory body thereof.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes entertainers or sportsmen if the visit to that State is wholly or mainly substantially supported by public funds of the other Contracting State or a political subdivisions subdivision, a local authority or local authorities thereof or by an institution which is recognised as a non-profit institutionstatutory body thereof. In such a case, case the income is shall be taxable only in the Contracting State in of which the person entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) Notwithstanding the provisions of Articles 7 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 15 and 14, 16 income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 15 and 1416, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income remuneration or profits derived from activities performed exercised in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State Contracting State, a political subdivision, a local authority or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institutionstatutory body thereof. In such a case, the income remuneration or profits is taxable only in the Contracting State in which the person artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institutioninstitution by the competent authority of the other state. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) Notwithstanding the provisions of Articles 7 7, 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) The provisions of paragraphs . Paragraphs 1 and 2 shall not apply to income derived accruing from the exercise of activities performed by artistes or sportsmen in a Contracting State by artistes or sportsmen if where the visit to that State is wholly financed entirely or mainly supported by from public funds of the other Contracting State, a “Land”, a political subdivision or a local authority of a Contracting State or political subdivisions or local authorities thereof a “Land” or by an institution organisation which in that other State is recognised as a non-profit institutioncharitable organisation. In such a case, case the income is taxable shall be taxed only in the Contracting State in of which the person individual is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of or in connection with personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly substantially supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities thereof authority or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a residentstatutory thereof.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 7, 14 and 14, 15 income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income remuneration or profits derived from activities performed exercised in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State Contracting State, a political subdivision, a local authority or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institutionstatutory body thereof. In such a case, the income remuneration or profits is taxable only in the Contracting State in which the person artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) Notwithstanding the provisions of Articles 7 7, 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) The provisions of paragraphs Paragraphs 1 and 2 shall not apply to income derived accruing from the exercise of activities performed by artistes or sportsmen in a Contracting State by artistes or sportsmen if where the visit to that State is wholly financed entirely or mainly supported by from public funds of the other State State, a Land, a political subdivision or political subdivisions or a local authorities authority thereof or by an institution organisation which in that other State is recognised as a non-profit institutioncharitable organisation. In such a case, case the income is taxable may be taxed only in the Contracting State in of which the person individual is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 14 and 1415, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsmanan sportman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman an sportman in his capacity as such accrues not to the entertainer or sportsman sportman himself but to another person, that income may, notwithstanding the provisions of Articles 7 Article 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman sportman are exercised. (3) . The provisions of paragraphs 1 and 2 2, shall not apply to income derived from activities performed in a Contracting State by artistes entertainers or sportsmen if the visit to that State is wholly or mainly substantially supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities thereof or by an institution which is recognised as a non-profit institutionauthority thereof. In such a case, case the income is shall be taxable only in the Contracting State in of which the person entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by artistes an entertainer or sportsmen a sportsman if the visit to that State is wholly or mainly supported by public funds of one or both of the other State or political subdivisions Contracting States or local authorities thereof or by an institution which is recognised as a non-profit institutionthereof. In such a case, the income is shall be taxable only in the Contracting State in of which the person entertainer or a sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of one or both of the other Contracting State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institutionthereof. In such a case, the income is taxable only in the Contracting State in which the person artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, sportsman from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by artistes an entertainer or sportsmen sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities thereof or by an institution which is recognised as a non-profit institutionauthority thereof. In such a case, the income is shall be taxable only in the Contracting State in of which the person entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.State.‌ (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by artistes or sportsmen if the visit to that State is wholly or mainly supported by public funds of the other State or political subdivisions or local authorities thereof or by an institution which is recognised as a non-profit institution. In such a case, the income is taxable only in the Contracting State in which the person is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by artistes an entertainer or sportsmen a sportsman if the visit to that State is wholly or mainly supported by public funds of one or both of the other State or political subdivisions Contracting States or local authorities thereof or by an institution which is recognised as a non-profit institutionthereof. In such a case, the income is shall be taxable only in the Contracting State in of which the person entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles Article 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, sportsman from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by artistes an entertainer or sportsmen sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities thereof or by an institution which is recognised as a non-profit institutionauthority thereof. In such a case, the income is shall be taxable only in the Contracting State in of which the person entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. (1) . Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television ‘artiste, ,. or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) . Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) . The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by artistes an entertainer or sportsmen a sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a political subdivisions sub-division or a local authorities thereof or by an institution which is recognised as a non-profit institutionauthority thereof. In such a case, the income is shall be taxable only in accordance with the Contracting State in which provisions of Article 7 or Article 14, as the person is a residentcase may be.