Common use of ENTERTAINERS AND SPORTSMEN Clause in Contracts

ENTERTAINERS AND SPORTSMEN. 1. 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, which income would be exempt from tax in that other State under the provisions of Article 7 (Business Profits) or 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that resident, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling for the taxable year or year of assessment concerned.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or and 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that residentsuch entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling Euros for the taxable year or year of assessment concernedthe payment.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or and 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that residentsuch entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling euro for the taxable year or year of assessment concernedthe payment.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or Article 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that residentsuch entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty fifteen thousand United States dollars ($20,00015,000) or its equivalent in pounds sterling Bulgarian currency for the taxable year or year of assessment concerned.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or and 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that residentsuch entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling Hungarian Forints for the taxable year or tax year of assessment concernedthe payment.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or 14 and 15 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that residentsuch entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling Polish legal tender for the taxable year or year of assessment concernedthe payment.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or and 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross receipts derived by that residentsuch entertainer or sportsman, including includ­ing expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling euro for the taxable year or year of assessment concernedthe payment.

ENTERTAINERS AND SPORTSMEN. 1. Income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, 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, which income would be exempt from tax in that other Contracting State under the provisions of Article Articles 7 (Business Profits) or and 14 (Income from Employment) of this Convention, may be taxed in that other State, except where the amount of the gross xxxxx receipts derived by that residentsuch entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed twenty thousand United States dollars ($20,000) or its equivalent in pounds sterling euro for the taxable year or year of assessment concernedthe payment.