Common use of ARTISTES AND SPORTSPERSONS Clause in Contracts

ARTISTES AND SPORTSPERSONS. 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. Notwithstanding the provisions of paragraphs 1 and 2, income derived by a resident of a Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only in that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting States.

ARTISTES AND SPORTSPERSONS. 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 sportsmansportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman sportsperson in his capacity as such accrues not to the entertainer or sportsman sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles Article 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by a resident of a Contracting State from his personal activities as an entertainer or as a sportsman sportsperson shall be taxable only in that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting States.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 15 and 1416, 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. Notwithstanding the provisions of paragraphs 1 and 2, income derived by from activities, referred to in paragraph 1, performed under a resident of a cultural or sports agreement or arrangement between the Contracting States shall be exempt from tax in the Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only in that State if which the activities are exercised in if the other visit to that State is wholly or substantially supported by funds of either Contracting State within the framework of State, a cultural local authority or sports exchange programme approved by both Contracting Statespublic institution thereof.

ARTISTES AND SPORTSPERSONS. 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman sportsperson 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 sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by a resident of a Contracting State from his personal activities as an entertainer or as a sportsman sportsperson shall be taxable only in that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme program approved by both Contracting States.

ARTISTES AND SPORTSPERSONS. 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman himself sportsperson 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 sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, income derived by be an artiste or a resident of a sportsperson shall be exempt from tax in the Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only in that State if which the activities of the artiste or sportsperson are exercised in exercised, if such activities are wholly or substantially financed from the other Contracting State within public funds of one or both States and are carried on under cultural cooperation agreement between the framework of a cultural or sports exchange programme approved by both Contracting States.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415 of this Agreement, 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 sportsmansportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman sportsperson in his capacity as such accrues not to the entertainer or sportsman sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, income derived by a resident of a Contracting State from his personal such activities as an entertainer or as a sportsman shall be taxable only in that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting States.

ARTISTES AND SPORTSPERSONS. 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman sportsperson 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 sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, however, income derived from personal activities by a resident of a Contracting State from in his personal activities as an entertainer capacity of a performer or as a sportsman shall be taxable only in that Contracting State if the activities are exercised have been performed in the other Contracting State within the framework scope of a cultural or sports exchange programme approved by both Contracting States.