Common use of ARTISTES AND ATHLETES Clause in Contracts

ARTISTES AND ATHLETES. 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 an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

ARTISTES AND ATHLETES. 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 an athlete, 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 or in connection with personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 1515 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles 14 and 1515 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 an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 1515 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. (3. ) Notwithstanding the provisions of paragraphs 1 (1) and 2 (2) of this Article, income derived in respect of the from activities referred to in paragraph 1 of this Article within (1) performed under a cultural agreement or arrangement between the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these the activities are exercisedexercised if the visit to that State is wholly or substantially support by funds of the other Contracting State, a political subdivision, a local authority or public institution thereof.

ARTISTES AND ATHLETES. 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 an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete athlete, himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the from such activities as are referred to in paragraph 1 of this Article within performed under a cultural agreement or arrangement between the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these the activities are exercisedexercised if the visit to that State is wholly or substantially supported by public or government funds of either Contracting State.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income 15,income derived by a resident of a Contracting State as an entertainer, such as a stage, 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. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his that capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 7,14 and 15, be 15,be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 2,income derived by entertainers or athletes who are residents of this Article, income derived in respect of a Contracting State from the activities referred to exercised in paragraph 1 the other Contracting State under a plan of this Article within cultural exchange between the framework Governments of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the that other Contracting State in which these activities are exercisedState.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 13 and 1514, 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. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 13 and 1514, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article2, income derived in respect by entertainers or athletes who are residents of a Contracting State from the activities referred to exercised in paragraph 1 the other Contracting State under a plan of this Article within cultural exchange between the framework Governments of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercisedthat other State.

ARTISTES AND ATHLETES. 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 artisteartist, 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. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article2, income derived in respect by entertainer or athletes who are residents of a Contracting State from the activities referred to exercised in paragraph 1 the other Contracting State under a plan of this Article within cultural exchange between the framework Governments of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the that other Contracting State in which these activities are exercisedState.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 1515 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 an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 1515 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the from activities referred to in paragraph 1 of this Article within performed under a cultural agreement or arrangement between the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these the activities are exercisedexercised if the visit to that State is wholly or substantially supported by funds of the other Contracting State, a political subdivision, a local authority or public institution thereof.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles 14 and 1515 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 an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 1515 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. (3. ) Notwithstanding the provisions of paragraphs 1 (1) and 2 (2) of this Article, income derived from activities as defined in respect paragraph (1) performed in a Contracting State by a resident of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both other Contracting States State shall be exempt from tax in the Contracting State in which these those activities are exercisedexercised if the visit to that State is supported by public funds of the other Contracting State, including, in the case of Turkey, funds provided by public service associations or organisations.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles Article 14 and 15Article 15 of this Convention, 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. (2. ) Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 1515 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. (3. ) Notwithstanding the provisions of paragraphs 1 (1) and 2 (2) of this Article, income derived in respect of the from activities referred to as defined in paragraph 1 of this Article within (1) performed under a cultural agreement or arrangement between the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these those activities are exercised.

ARTISTES AND ATHLETES. 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 an athlete, 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 or in connection with personal activities exercised exercise by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 1515 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.