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. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen 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.

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. ) Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers or sportsmen 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 Contracting State.

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 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. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers or sportsmen 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 Contracting State.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a an resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsmansportsmen, 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. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers or sportsmen 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 Contracting State.

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. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers or sportsmen 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 Contracting State.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 13 and 1514, 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 13 and 1514, be taxed in the Contracting State in which the activities of the entertainer artiste or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers artistes or sportsmen who are residents of a Contracting State from the their activities exercised in the other Contracting State under a plan of cultural exchange between agreed upon by the Governments governments of both Contracting States shall be exempt from tax in that other State.

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 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 and 15, be taxed in the Contracting Contacting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers or sportsmen 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 Contracting State.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, 15 income derived by a resident of a Contracting State as an entertainer, such as a theatretheater, motion picture, radio or television artiste, or a musician, or as a sportsmansportsmen, 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, 15 be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, the income derived by entertainers any entertainer or sportsmen who are residents of a Contracting State sportsman from the activities exercised performed in the other Contracting State under a plan of within the cultural exchange agreement concluded between the Governments of both the Contracting States States, shall be exempt exempted from tax in that other State.

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 7,14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen 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.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles Article 14 and 15, income 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 15,be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised exercises in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States State shall be exempt from tax in that other State.

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 or in connection with 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 1515 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of paragraphs 1 and 2 of this Article, income derived by entertainers or sportsmen who are residents in respect of a Contracting State from the activities exercised referred to in paragraph 1 of this Article within the other Contracting State under a plan framework of cultural or sports exchange between the Governments of programme approved by both Contracting States shall be exempt from tax in that other Statethe Contracting State in which these activities are exercised.

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. Notwithstanding the preceding provisions of this Articleparagraph 1 and 2, income derived by entertainers an entertainer or sportsmen who are residents of a Contracting State sportsman from the activities exercised performed in the other Contracting State under a plan of within the cultural exchange agreement concluded between the Governments of both the Contracting States States, shall be exempt from tax in that other State.

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. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen sportsman 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.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting aContracting 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. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen sportsman 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.

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. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, income derived by entertainers or sportsmen athletes 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 Contracting State.

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 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. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, the income derived by entertainers an entertainer or sportsmen who are residents of a Contracting State sportsman from the activities exercised performed in the other Contracting State under a plan of within any cultural exchange agreement concluded between the Governments of both the Contracting States States, shall be exempt exempted from tax in that other State.

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 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. Notwithstanding the preceding provisions of this Articleparagraphs 1 and 2, the income derived by entertainers an entertainer or sportsmen who are residents of a Contracting State sportsman from the activities exercised performed in the other Contracting State under a plan of within the cultural exchange agreement concluded between the Governments Govemments of both the Contracting States States, shall be exempt exempted from tax in that other State.

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. Notwithstanding the preceding provisions of paragraphs 1 and 2 of this Article, income income, derived by entertainers or sportsmen who are residents in respect of a Contracting State from the activities exercised referred to in paragraph 1 of this Article within the other Contracting State under a plan framework of cultural or sports exchange between the Governments of programme agreed to by both Contracting States shall be exempt from tax in that other Statethe Contracting State in which these activities are exercised.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 7 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 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 7 and 1514, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting Contacting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other State.

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. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural or sports exchange between the Governments of both Contracting States shall be exempt from tax in that other State.