ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 14, income derived by an individual who is 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 sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 14, income derived by entertainers such as theatre, motion picture, radio or television artistes, and musicians, or by sportspersons, from their personal activities as such, may be taxed in the Contracting State in which these activities are exercised.
ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 14 and 15, in- come derived by a resident of a Contracting State as an en- tertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that person’s Chapter III—continued Article 17—continued personal activities as such exercised in the other Contracting State, may be taxed in that other State.
ENTERTAINERS AND SPORTSPERSONS. Ð Paragraph 1 provides that income derived by a resident of a Contracting State as an entertainer or sportsperson from the person’s personal activities exercised in the other Contracting State may be taxed in that other State. Ð Paragraph 3 provides that income derived by a resident and performed under a cultural agreement or arrangement between the Contracting States, is exempt from tax in the Contracting State in which the activities are exercised, if the visit to that State is wholly or mainly supported by funds of one or both of the Contracting States, a political subdivision, a local authority or public institution thereof.
ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by enter- tainers (such as theatre, motion picture, radio or television artists or musicians) or sports- persons from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.
ENTERTAINERS AND SPORTSPERSONS. The “entertainers and sportspersons” clause clarifies that, if the income generated by entertainment or sporting activities is allocated to a company, it does not need to be linked to or controlled by the entertainer or sportsperson in question for it to be taxed in the place where the activity is carried out.
ENTERTAINERS AND SPORTSPERSONS. Notwithstanding the provisions of Article14, 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 Contracting State. 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 Article 14 be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. Notwithstanding the preceding provisions of this Article, income derived by entertainer or sportsperson who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other State.
ENTERTAINERS AND SPORTSPERSONS. 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 sportsperson, from that person’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. Where income in respect of personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Articles 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. Notwithstanding the provisions of paragraphs 1 and 2, income derived from such activities as are referred to in paragraph 1 performed under a cultural agreement or arrangement between the Contracting States shall be exempt from tax in the Contracting State in which the activities are exercised if the visit to that State is wholly or substantially supported by public or government funds of either Contracting State.
