Common use of ARTISTES AND ATHLETES Clause in Contracts

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, may be taxed in the Contracting State in which these activities are exercised. 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles Article 14 and 15, income derived by entertainers public entertainers, such as theatre, motion picture, radio or television artistes, artistes and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these activities are exercised. (2. ) Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers such as theatre, motion picture, radio or television artistes, and musicians, and or by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these activities are exercised. 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles 14 and Article 15, income derived by entertainers public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these those activities are exercised. (2. ) Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, person that income may, notwithstanding the provisions of Articles 7, 14 8 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 Article 15 and 1516, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, person that income may, notwithstanding the provisions of Articles 7, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income derived from activities performed within the framework The provisions of cultural exchanges established under cultural agreements concluded between the two Contracting States paragraphs 1 and 2 shall be exempt from tax in the not apply to services of entertainers and athletes, if their visit to a Contracting State in which is supported wholly or substantially from public funds of the activities are performedother Contracting State.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by as well as athletes, from their personal activities as such, may such shall be taxed in the Contracting State in which these such activities are exercised. 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 XIV and 15XV, income derived by entertainers such as theatre, motion picture, radio or television artistes, artistes and musicians, musicians and by athletes, athletes from their personal activities as such, may be taxed in the Contracting State in which these activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, person that income may, notwithstanding the provisions of Articles 7VII, 14 XIV and 15XV, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers professional entertainers, such as theatre, motion picture, radio or television artistes, and or musicians, and by as well as athletes, from their personal activities as such, such may be taxed in the Contracting State in which these such activities are exercised. 2. Where income in respect of personal activities exercised by an entertainer artiste or an athlete in his capacity as such accrues not to the entertainer artiste or athlete himself but by 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 artiste or athlete are exercised. 3. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and or musicians, and by or athletes, from their personal activities as such, such may be taxed in the Contracting State in which these where such activities are exercisedexcised. 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 15 and 1516, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, person that income may, notwithstanding the provisions of Articles 7, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income derived from such activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States States, shall be exempt from tax in the Contracting State in which the these activities are performedexercised.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 15 and 1516, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, may be taxed in the Contracting State in which these activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles Article 14 and 15, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, artists and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these those activities are exercised. (2. ) Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 XIV and 15XV, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these those activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7VII, 14 XIV and 15XV, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed within by a non-profit organization the framework status of cultural exchanges established under cultural agreements concluded between which is certified by the two Contracting States shall be exempt from tax in competent authority of the Contracting State in which the activities are performedit is resident.

ARTISTES AND ATHLETES. (1. ) Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers a professional entertainer, such as theatrea theater, motion picture, radio radio, or television artistesartiste, and musiciansor a musician, and or by athletesan athlete, from their his personal activities as such, may be taxed in the Contracting State in which these such activities are exercised. (2. ) Where income in respect of personal activities exercised by an entertainer of artistes or an athlete in his capacity as such athletes accrues not to the entertainer or athlete himself such persons but to another person, that income may, notwithstanding the provisions of Articles 7, 14 14, and 15, be taxed in the Contracting State in which the activities of the entertainer such artiste or athlete are exercised. 3. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 articles XV and 15XVI, income derived by entertainers entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, such may be taxed in the Contracting State in which these activities are exercised. 2. Where income in respect of personal activities exercised by as such of an entertainer or an athlete in his capacity as such accrues not to the that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7articles VII, 14 XV and 15XVI, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Income derived from by entertainers or athletes who are residents of a Contracting State in respect of activities performed exercised in the other Contracting State within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax taxable only in the first-mentioned Contracting State in which the activities are performedState.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers professional artistes, such as theatre, motion picture, radio or television artistes, and or musicians, and by or athletes, from their personal activities as such, may be taxed in the Contracting State in which these activities are that activity is exercised. 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. Income derived from activities performed within the framework of cultural exchanges established under cultural agreements concluded between the two Contracting States shall be exempt from tax in the Contracting State in which the activities are performed.