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 provisions of paragraphs 1 and 2, income derived in respect of the activities referred to in paragraph 1 within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the 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, 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 provisions of paragraphs 1 and 22 of this Article, income derived in respect of the from activities referred to as defined in paragraph 1 within the framework of any cultural performed in a Contracting State by entertainers or sports exchange programme agreed to by both Contracting States sportsmen shall be exempt from tax in the Contracting State in which these those activities are exercisedexercised if the visit to that Contracting State is wholly or substantially supported by public funds of the Government, a local authority or a statutory body of the other Contracting 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 15, 16 be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles Article 14 and 15Article 15 of this Agreement, 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 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 provisions of paragraphs 1 and 22 of this Article, income derived in respect of the from activities referred to as defined in paragraph 1 within the framework of any cultural performed in a Contracting State by entertainers or sports exchange programme agreed to by both Contracting States sportsmen shall be exempt from tax in the Contracting State in which these those activities are exercisedexercised if the visit to that Contracting State is wholly or substantially supported by public funds of the Government, a political subdivision, a local authority or a statutory body of the other Contracting State.

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 provisions of paragraphs 1 and 2, income derived by a resident of a Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only in respect of that State if the activities referred to are exercised in paragraph 1 the other Contracting State within the framework of any cultural or sports exchange programme agreed to programs approved by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercisedStates.

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, 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 15 and 1516 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any a cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

ARTISTES AND SPORTSMEN. 1. Notwithstanding the provisions of Articles Article 14 and 15Article 15 of this Agreement, 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 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 provisions of paragraphs 1 and 22 of this Article, income derived in respect of the from activities referred to as defined in paragraph 1 within the framework of any cultural performed in a Contracting State by entertainers or sports exchange programme agreed to by both Contracting States sportsmen shall be exempt from tax in the Contracting State in which these those activities are exercisedexercised if the visit to that Contracting State is wholly or substantially supported by public funds of the Government, a political subdivision, a local authority or a statutory body of the 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, 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 sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived in respect of the activities referred to in paragraph 1 within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.

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 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 15 and 1516 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the 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 Statestate. 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, if that person is directly or indirectly controlled by the entertainer or sportsman. 3. Notwithstanding the provisions of paragraphs 1 and 2, 2 income derived in respect of the by an entertainer or sportsman from his personal activities referred to in paragraph 1 within the framework of any cultural or sports exchange programme agreed to by both Contracting States as such shall be exempt from tax in the Contracting State in which these activities are exercisedexercised if the activities are exercised within the framework of a visit which is substantially supported by the other Contracting State, a political subdivision, a local authority or a public institution 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 Con- tracting State in which the activities of the entertainer or sportsman are exercised. 3exer- cised. Notwithstanding the provisions of paragraphs pragraphs 1 and 2, income derived in respect of the activities referred to by entertainers or sportsmen as mentioned in paragraph 1 who are residents of a Contracting State from the activities exercised in the other Contracting State within the framework of any cultural or sports sport exchange programme programs agreed to upon by the Governments of both Contracting States shall be exempt from tax taxable only in the Contracting State in which these activities are exercisedfirst-mentioned 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, 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 sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived in respect of the activities referred to in paragraph 1 within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the 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 provisions of paragraphs 1 and 22 of this Article, income derived in respect by entertainers or sportsmen who are residents of a Contracting State from the activities referred to exercised in paragraph 1 within the framework of any cultural or sports exchange programme agreed to by both other Contracting States State shall be exempt from tax in that other Contracting State if such activities are supported wholly or mainly from public funds of the Government of either Contracting State, or take place under a plan of cultural exchange between the Governments of the Contracting State in which these activities are exercisedStates.

ARTISTES AND SPORTSMEN. (1. ) Notwithstanding the provisions of Articles 14 and 1515 of this Convention, 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 1515 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3. ) Notwithstanding the provisions of paragraphs 1 (1) and (2) of this Article, income derived in respect of the from activities referred to in paragraph 1 within (1) performed under a cultural agreement or arrangement between the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these the activities are exercisedexercised if the visit to that State is wholly or substantially supported by funds of one or both of the Contracting States, a local authority or public institution thereof.