ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a 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 sports- man are exercised.
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Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resi- dent 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 State in which the activities of the entertainer or sports- man sportsman are exercised.
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Samples: Convention on Taxes, Convention With Respect to Taxes on Income and on Capital, Convention With Respect to Taxes on Income and on Capital
ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles Article 14 and 15, income derived by a resi- dent 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 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles 7 and 14 and 15of this Agreement, income derived by a resi- dent 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, 7 and 14 and 15of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resi- dent 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 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 of the 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 sports- man sportsman are exercised.
Appears in 3 contracts
Samples: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Income Tax Agreement
ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a 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, 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 sports- man are exercised.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 7 and 1514, income derived by a 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 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 7 and 1514, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 1 4 and 151 5 , income derived by a resi- dent 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 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 77 , 14 1 4 and 151 5 , be taxed in i n the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
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ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 1515 , income derived by a resi- dent resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsmansportsman , 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 sportsman, in his capacity as such accrues not to the entertainer or sportsman 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 sports- man sportsman are exercised.
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ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 1515 of this Convention, income derived by a resi- dent 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 1515 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
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ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 7 and 14 and 15of this Convention, income derived by a resi- dent resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television 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 m 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, 7 and 14 and 15of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
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ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles 14 and 1515 of this Convention, income derived by a resi- dent 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 1515 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
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ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles Article 14 and 15Article 15 of this Convention, income derived by a resi- dent 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 1515 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sports- man sportsman are exercised.
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