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. The provisions of paragraphs 1 and 2 shall not apply to remuneration derived from activities exercised in a Contracting State if the visit to that State is wholly or mainly financed by public funds of the other Contracting State, a political subdivision, a local authority or a statutory body thereof. In such a case, the remuneration 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 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. The provisions of paragraphs Paragraphs 1 and 2 shall not apply to remuneration derived income from activities exercised performed in a Contracting State by entertainers or sportsmen if the visit to that State such income is wholly derived directly or mainly financed by indirectly in a substantial manner from public funds of the other Contracting State, a political subdivision, subdivision or a local authority or a statutory body thereof. In such a case, the remuneration 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration income derived from activities exercised in a Contracting State if the visit to that State is wholly or mainly financed supported by public funds of the other Contracting State, a political subdivision, a local authority or a statutory body thereofthereof carried out other than for the purpose of profit. In such a case, the remuneration income 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 7 and 15 14, 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. The provisions of paragraphs Paragraphs 1 and 2 shall not apply to remuneration derived income accruing from the exercise of activities exercised by artistes or sportsmen in a Contracting State if where the visit to that State is wholly financed entirely or mainly financed by from public funds of the other Contracting State, a “Land”, a political subdivision, subdivision or a local authority of a Contracting State or a statutory body thereof“Land” or by an organisation which in that other State is recognised as a charitable organisation. In such a case, case the remuneration is taxable income shall be taxed only in the Contracting State in of which the artiste or the sportsman individual is a resident.

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 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration income derived from activities exercised in a Contracting State by an artiste or a sportsman if the visit to that State is wholly or mainly financed supported by public funds of one or both of the other Contracting State, a States or political subdivision, a subdivisions or local authority authorities or a statutory body bodies thereof. In such a case, the remuneration is income shall be 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. The provisions of paragraphs paragraph 1 and 2 shall not apply to remuneration or profits derived from activities exercised exercise in a Contracting State if the visit to that State is wholly or mainly financed supported by public funds of the other Contracting State, a political 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 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly financed substantially supported by public funds of the other Contracting State, State or a political subdivision, subdivision or a local authority or a statutory body thereof. In such a case, case the remuneration is income shall be taxable only in the Contracting State in of which the artiste entertainer or the sportsman is a resident.

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 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. The provisions of paragraphs Paragraphs 1 and 2 shall not apply to remuneration derived income from activities exercised performed by entertainers or sportsmen if such income is derived directly or indirectly in a Contracting State if the visit to that State is wholly or mainly financed by substantial manner from public funds of the other Contracting State, a political subdivision, a local authority one or a statutory body thereof. In such a case, the remuneration is taxable only in both of the Contracting State in which the artiste States, their political subdivisions or the sportsman is a residentlocal authorities.

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 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. The provisions of paragraphs 1 and 2 of this Article shall not apply to remuneration income derived from activities exercised performed in a Contracting State if the visit to that Contracting State is wholly or mainly financed substantially supported by public funds of the other Contracting State, State or a political subdivision, subdivision or a local authority or a statutory body thereof. In such a case, the remuneration 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 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration 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 financed by public funds of the other Contracting State, State a political subdivision, subdivision or a local authority or a statutory body thereof. In such a case, the remuneration 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 7 and 15 14, income derived by a resident of a Contracting State as an entertainer, 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. The provisions of paragraphs ) Paragraphs 1 and 2 shall not apply to remuneration derived income accruing from the exercise of activities exercised by an entertainer or a sportsman in a Contracting State if where the visit to that State is wholly financed entirely or mainly financed by from public funds of the other Contracting State, a Land, a political subdivision, subdivision or a local authority thereof or by an organisation which in that other State is recognised as a statutory body thereofcharitable organisation. In such a case, the remuneration is taxable income may be taxed only in the Contracting State in of which the artiste entertainer or the sportsman is a resident.

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 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration income derived from activities exercised performed in a Contracting State by entertainers or sportsmen if the visit to that State is wholly or mainly financed substantially supported by public funds of the other Contracting State, State or a political subdivision, subdivision or a local authority or a statutory body thereof. In such a case, case the remuneration is income shall be taxable only in the Contracting State in of which the artiste entertainer or the sportsman is a resident.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 7 and 15 14, 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration income derived from activities exercised performed in a Contracting State by entertainers or sportsmen if the visit to that State is wholly or mainly financed supported by public funds of the other Contracting State, State or a political subdivision, subdivision or a local authority or a statutory body thereof. In such a case, case the remuneration is income shall be taxable only in the Contracting State in of which the artiste entertainer 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration derived from activities exercised in a Contracting State if the visit to that State is wholly or mainly financed by financedby public funds of the other Contracting State, a political subdivision, a local authority or a statutory body thereof. In such a case, the remuneration 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 7 and 15 14, 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. The provisions of paragraphs 1 ) Paragraphs (1) and 2 (2) shall not apply to remuneration derived income accruing from the exercise of activities exercised by artistes or sportsmen in a Contracting State if where the visit to that State is wholly financed entirely or mainly financed by from public funds of the other Contracting State, a Land, a political subdivision, subdivision or a local authority thereof or a statutory body thereof. In such a case, the remuneration is taxable only by an organisation which in the Contracting State in which the artiste or the sportsman is a resident.that

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 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. The provisions of paragraphs 1 (1) and 2 (2) shall not apply to remuneration income derived from as aforesaid if the activities exercised of the entertainer or sportsman in a the Contracting State if the visit to that State is are supported wholly or mainly financed by substantially from public funds of the other Contracting State, a political subdivision, a local authority or a statutory public body thereof. In such a case, the remuneration 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 15 and 15 16, 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. The provisions of paragraphs 1 and 2 shall not apply to remuneration or profits derived from activities exercised in a Contracting State if the visit to that State is wholly or mainly financed supported by public funds of the other Contracting State, a political subdivision, a local authority or a statutory body thereof. In such a case, the remuneration or profit 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 7 and 15 14, 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. The provisions of paragraphs ) Paragraphs 1 and 2 shall not apply to remuneration derived income accruing from the exercise of activities exercised by artistes or sportsmen in a Contracting State if where the visit to that State is wholly financed entirely or mainly financed by from public funds of the other Contracting State, a Land, a political subdivision, subdivision or a local authority thereof or by an organisation which in that other State is recognised as a statutory body thereofcharitable organisation. In such a case, case the remuneration is taxable income may be taxed only in the Contracting State in of which the artiste or the sportsman individual is a resident.

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, 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. The provisions of paragraphs 1 and 2 of this Article shall not apply to remuneration derived from if the activities exercised by the artistes or sportsmen in a Contracting State if the visit to that State is are wholly or mainly financed by substantially supported from public funds of the other Contracting State, a political subdivision, subdivision or a local or territorial authority or a statutory body thereof. In such a case, the remuneration 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 7 and 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 an 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. The provisions of paragraphs ) Paragraphs 1 and 2 shall not apply to remuneration derived income accruing from the exercise of activities exercised by artistes or sportsmen in a Contracting State if where the visit to that State is wholly financed entirely or mainly financed by from public funds of the other Contracting State, a Land, a political subdivision, subdivision or a local authority thereof or by an organisation which in that other State is recognised as a statutory body thereofcharitable organisation. In such a case, case the remuneration is income shall be taxable only in the Contracting State in of which the artiste or the sportsman individual is a resident.

ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles 14 7 and 15 14, 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. The provisions of paragraphs ) Paragraphs 1 and 2 shall not apply to remuneration derived income accruing from the exercise of activities exercised by artistes or sportsmen in a Contracting State if where the visit to that State is wholly or mainly financed to more than 60 per cent by public funds of the other Contracting State, a Land, a political subdivision, subdivision or a local authority thereof or by an organisation which in that other State is recognised as a statutory body thereofcharitable organisation. In such a case, case the remuneration is income shall be taxable only in the Contracting State in of which the artiste or the sportsman individual is a resident.

ARTISTES AND SPORTSMEN. 1. ) Notwithstanding the provisions of Articles 14 7 and 15 14, 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. The provisions of paragraphs ) Paragraphs 1 and 2 shall not apply to remuneration derived income accruing from the exercise of activities exercised by artistes or sportsmen in a Contracting State if where the visit to that State is wholly financed entirely or mainly financed by from public funds of the other Contracting State, a “Land”, a political subdivision, subdivision or a local authority of a “Land” or a statutory body thereofContracting State or by an organisation which in that other State is recognised as a charitable organisation. In such a case, case the remuneration is income shall be taxable only in the Contracting State in of which the artiste or the sportsman individual is a resident.