Common use of ARTISTES AND SPORTSMEN Clause in Contracts

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public funds of the other Contracting State, a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, by an entertainer or a sportsman if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such case the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 7, 14 and 15, 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 sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to remuneration or profits derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly supported by public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the remuneration or profits is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised performed in a Contracting State shall be exempt from tax in that State, by artistes or sportsmen if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, State or a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles Article 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, by an entertainer or a sportsman if the visit to that State is supported wholly or mainly supported by public funds of the other Contracting State, or a political subdivision subdivision, or a local authority thereof. In such case, the income shall be taxable in accordance with the provisions of Articles 7, 14 and 15, as the case may be.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 15 and 1516, 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 the other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his that capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. 3. Income The provisions of paragraphs l and 2 shall not apply to remuneration or profits derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is directly or indirectly supported wholly or mainly by substantially from the public funds of the other Contracting State, a political subdivision or subdivision, a local authority thereofor a statutory body itself.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 15 and 1516, 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 State. 2. 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 Articles 7, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to remuneration or profits derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly supported by public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the remuneration or profits is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, . 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public funds of the other Contracting State, State a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised performed in a Contracting State shall be exempt from tax in that State, by artistes or sportsmen if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, State or a political or administrative subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident resi- dent 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 State. 2. 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman sports- man are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported sup- ported wholly or mainly by public funds of the other Contracting State, a State or its political subdivision or administrative subdivisions or a local authority thereof.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 15 and 1516, 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 the other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his that capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to remuneration or profits derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is directly or indirectly supported wholly or mainly by substantially from the public funds of the other Contracting State, a political subdivision or subdivision, a local authority thereofor a statutory body itself.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 15 and 1516, 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. 2. 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 Articles 7, 14 15 and 1516, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that Contracting State is supported wholly or mainly supported by public funds of the other Contracting State, a political subdivision or subdivision, a local authority or a statutory body thereof. In such a case, the income or profits is taxable only in the Contracting State in which the artiste or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public funds of the other Contracting State, State or a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 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 a sportsman, sportsman 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, by an entertainer or sportsman if the visit to that State is more than 50% supported wholly or mainly by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such a case, the income shall be taxable only in the State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public funds of the other Contracting State, State a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived by an entertainer or a sportsman from activities exercised performed in a Contracting State shall be exempt from tax in that State, by artistes or sportsmen if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, a political subdivision State or a political, administrative, administrative-territorial subdivisions or local authority thereof. In such a case the income shall be taxable only in the State of which the artiste or sportsman is a resident.

ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles 7, 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 sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3. Income derived ) Paragraphs 1 and 2 shall not apply to income accruing from the exercise of activities by an entertainer artistes or a sportsman from activities exercised sportsmen in a Contracting State shall be exempt from tax in that State, if where the visit to that State is supported wholly financed entirely or mainly by from public funds of the other Contracting State, a political subdivision or a local authority thereof. In such a case the income may be taxed only in the Contracting State of which the individual is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainerartiste, 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 State. 2. Where income in respect of personal activities exercised by an entertainer artiste or a sportsman in his capacity as such accrues not to the entertainer artiste or sportsman 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 artiste or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived by an entertainer or a sportsman from activities exercised performed in a Contracting State shall be exempt from tax in that State, by artistes or sportsmen if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, a political State or an administrative territorial subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the artiste or sportsman is a resident.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public funds of the other Contracting State, a political subdivision local authority or a local authority statutory body thereof.

ARTISTES AND SPORTSMEN. 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 a sportsman, 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 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 Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State shall be exempt from tax in that State, if the visit to that State is principally supported wholly or mainly by public funds of the other Contracting State, a political subdivision or a local authority thereof.

ARTISTES AND SPORTSMEN. 1. 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 a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. 2. 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 Articles Article 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income 3. The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised performed in a Contracting State shall be exempt from tax in that State, by entertainers or sportsmen if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, motion picture, radio or television artisteartists, or a musician, or as a sportsmansportsman , from his personal activities as such much exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an a 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 Articles Article 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Income The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or a sportsman from activities exercised performed in a Contracting State shall be exempt from tax in that State, by entertainers or sportsmen if the visit to that State is substantially supported wholly or mainly by public funds of the other Contracting State, State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainers or sportsman is a resident.