Common use of ARTISTES AND ATHLETES Clause in Contracts

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 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 as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Article 7, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or athletes if the visit to that Contracting State is wholly or substantially supported by public funds of the other Contracting State, including any local authority or statutory body thereof.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 1513, 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 as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Article 7, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or athletes if the visit to that Contracting State is wholly or substantially supported by public funds of the other Contracting State, including any political subdivision, local authority or statutory body thereof.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 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 arising from the activities as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Article 7Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or athletes if the visit to that Contracting State is wholly or substantially supported by public funds of the other Contracting State, including any local authority or statutory body thereof.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 1514, income derived by entertainers, public entertainers (such as theatre, motion picture, radio or television artistes, artistes and musicians, and by athletes) or athletes (such as wrestlers or boxers), 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 as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding Notwithstanding the provisions of Article 7, where the personal activities referred to in paragraph 1 are provided in a Contracting State by an enterprise of the other State, the profits derived from providing these activities by such an enterprise may be taxed in the Contracting State in which the activities of the entertainer or athlete are exercisedfirst-mentioned State. 3. The provisions of paragraphs 1 and 2 shall not apply to income remuneration or profits derived from activities performed exercised in a Contracting State by entertainers or athletes if the visit to that Contracting State is directly or indirectly supported wholly or substantially supported by from the public funds of the other Contracting State, including any or a political sub-division, a local authority or statutory body thereof.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 1514, 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 as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, person that income may, notwithstanding the provisions of Article 7Articles 7 and 14, be taxed taxe d in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income remuneration of profits derived from activities performed exercised in a Contracting State by entertainers or athletes if the visit to that Contracting State is directly or indirectly supported wholly or substantially supported by from the public funds of the other Contracting State, including any a political or an administrative subdivision, a local authority or statutory body thereof.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 1514, 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 as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, person that income may, notwithstanding the provisions of Article 7Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income remuneration of profits derived from activities performed exercised in a Contracting State by entertainers or athletes if the visit to that Contracting State is directly or indirectly supported wholly or substantially supported by from the public funds of the other Contracting State, including any a political or an administrative subdivision, a local authority or statutory body thereof.

ARTISTES AND ATHLETES. 1. Notwithstanding the provisions of Article 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 those activities are exercised. 2. Where the services mentioned in paragraph 1 of this Article are provided in a Contracting State by an enterprise of the other Contracting State, then the income in respect of personal activities as derived from providing those services by such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income enterprise may, notwithstanding the provisions any other provision of Article 7this Convention, be taxed in the first-mentioned Contracting State in which the activities of the entertainer or athlete are exercisedState. 3. The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived from activities performed in a Contracting State by entertainers an entertainer or athletes an athlete if the visit to that Contracting State is wholly or substantially supported by public funds of of, or sponsored by the other Contracting State, including those of any political subdivision, local authority or statutory body thereof.