Common use of ARTISTES AND SPORTSMEN Clause in Contracts

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs 1 and 2 shall not apply to income from activities performed in a Contracting State by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income remuneration derived from activities performed exercised in a Contracting State if the visit to that State is wholly or mainly financed by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the remuneration is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by entertainers an artiste or sportsmen a sportsman if such income the visit to that State is derived directly wholly or indirectly in a substantial manner from mainly supported by public funds of one or both of the other Contracting StateStates or political subdivisions or local authorities or statutory bodies thereof. In such case, the income shall be taxable only in the Contracting State in which the artiste or the sportsman is a political subdivision or a local authority thereofresident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State if the visit to that State is wholly or mainly supported by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or subdivision, a local authority thereofor a statutory body thereof carried out other than for the purpose of profit. In such a case, the income is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraph 1 and 2 shall not apply to income remuneration or profits derived from activities performed exercise in a Contracting State if the visit to that State is wholly or mainly supported by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the remuneration or profits is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by entertainers an entertainer or sportsmen a sportsman if such income the visit to that State is derived directly or indirectly in a substantial manner from substantially supported by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such case the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 7 and 1514, 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, 14 7 and 1514, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income from if the activities performed exercised by an entertainer or a sportsman in a Contracting State by entertainers are supported wholly or sportsmen if such income is derived directly or indirectly in a substantial manner substantially from the public funds of the other Contracting State, State or a political subdivision or a local authority thereof, within the framework of a cultural or sports exchange programs approved by both Contracting States. In such a case, the income derived from those activities may only be taxed in the other Contracting State.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 7 and 1514, 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, 14 7 and 1514, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportsmen if such income the visit to that State is derived directly wholly or indirectly in a substantial manner from mainly supported by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived from activities performed in a Contracting State if the visit to that Contracting State is substantially supported by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, State or a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs 1 and 2 shall not apply to income from activities performed in a Contracting State by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of one or both of the other Contracting StateStates, a their political subdivision subdivisions or a local authority thereofauthorities.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by entertainers an entertainer or sportsmen a sportsman if such income the visit to that State is derived directly or indirectly in a substantial manner from substantially supported by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such case the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 15 and 1516, income derived by a resident of a Contracting State as an entertainer, artiste 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, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportsmen if such income the visit to that State is derived directly or indirectly in a substantial manner from substantially supported by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 15 and 1516, 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, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income remuneration or profits derived from activities performed exercised in a Contracting State if the visit to that State is wholly or mainly supported by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the remuneration or profit is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 of this Article shall not apply to income from if the activities performed exercised by the artistes or sportsmen in a Contracting State by entertainers are wholly or sportsmen if such income is derived directly or indirectly in a substantial manner substantially supported from public funds of the other Contracting State, a political subdivision or a local or territorial authority thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed exercised in a Contracting State by entertainers an entertainer or sportsmen sportsman if such income the visit to that State is derived directly or indirectly in a substantial manner from more than 50% supported by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such a case, the income shall be taxable only in the State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 7 and 1514, 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, 14 7 and 1514, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers artistes or sportsmen if such income the visit to that State is derived directly wholly or indirectly in a substantial manner from mainly supported by public funds of one or both of the other Contracting StateStates or political subdivisions or local authorities thereof. In such case, the income is taxable only in the Contracting State in which the artiste or the sportsman is a political subdivision or a local authority thereofresident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs Notwithstanding the provisions of paragraphs 1 and 2 shall not apply to 2, income derived from such activities performed in within the framework of cultural agreements concluded between the Contracting States are exempt from tax if such activities are sponsored by the Government of a Contracting State or by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or a local authority thereofthereof and the activities are not carried out for the purpose of profits.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs 1 The provisions of paragraphs (1) and 2 (2) shall not apply to income from derived as aforesaid if the activities performed of the entertainer or sportsman in a the Contracting State by entertainers are supported wholly or sportsmen if such income is derived directly or indirectly in a substantial manner substantially from public funds of the other Contracting State, a political subdivision subdivision, local authority or a local authority public body thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs 1 and 2 shall not apply to income Income derived by an entertainer or a sportsman from activities performed exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is principally supported by entertainers or sportsmen if such income is derived directly or indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Paragraphs The provisions of paragraphs 1 and 2 shall not apply to income remuneration derived from activities performed exercised in a Contracting State by entertainers if the visit to that State is wholly or sportsmen if such income is derived directly or indirectly in a substantial manner from mainly financedby public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the remuneration is taxable only in the Contracting State in which the artiste or the sportsman is a resident.