ENTERTAINERS 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.
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. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting Party 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 Party, may be taxed in that other Party.
ENTERTAINERS AND SPORTSMEN. 1. Notwithstanding the provisions of Article 14 (Income from Employment), income derived by a resident of a Contracting State as an entertainer, such as a theater, 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 Contracting State, except where the amount of the gross receipts derived by such entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed thirty thousand United States dollars (30,000) or its equivalent in for the taxable year of the payment.
ENTERTAINERS AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 (Independent Personal Services) and 15 (Dependent Personal Services ), income derived by entertainers and sportsmen (such as theatrical, motion picture, radio or television artists and musicians and athletes ) from their personal activities, as such may be taxed in the Contracting State in which the activities are exercised.
ENTERTAINERS AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television entertainer, 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. Income derived by an entertainer or a sportsman who is a resident of a Contracting State from his personal activities relating to his reputation as an entertainer or sportsman exercised in the other Contracting State may be taxed in that other State.
ENTERTAINERS AND SPORTSMEN. 1) Notwithstanding the provisions of Arti- cles 14 and 15, income derived by a resi- dent of a Contracting State as an entertai- ner such as a theatre, motion picture, radio or television artiste, or a musicians or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
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 not be liable to tax in that other Contracting State under the provisions of Articles 7 (Business Profits), 14 (Independent Personal Services) and 15 (Dependent Personal Services), may be taxed in that other State except where the amount of the gross receipts derived by such entertainer or sportsman from such activities, including expenses reimbursed to him or borne on his behalf, does not exceed seven thousand five hundred United States dollars ($7,500) or its equivalent in South African rand for the taxable year concerned.
