Common use of ARTISTES AND ATHLETES Clause in Contracts

ARTISTES AND ATHLETES. 1. Notwithstanding the limitations of Articles 14 (Independent Personal Services) and 15 (Dependent Personal Services), 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 an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State, except where the amount of the gross receipts derived by such entertainer or athlete from such activities does not exceed 3,000 United States dollars or its equivalent in Turkish lira for the taxable year concerned.

Appears in 5 contracts

Samples: Taxation Agreement With Turkey, Taxation Agreement With Turkey, Taxation Agreement

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