ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 11 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 14 and 1415, 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 14 and 1415, 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself him- self but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415, 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 1414 income, 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 sportspersonsportsman, 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 sportsperson sportsman in his capacity as such accrues not to the entertainer or sportsperson sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. (1. ) Notwithstanding the provisions of Articles 7 and 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 sportspersonsportsman, 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 sportsperson sportsman in his capacity as such accrues not to the entertainer or sportsperson sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415, 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 sportsperson, 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 enter- tainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding notwith- standing the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 3 contracts
Samples: Double Taxation Convention, Double Taxation Convention, Double Taxation Convention
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 14, 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 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 sportspersonsportsman, 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 sportsperson sportsman in his capacity as such accrues not to the entertainer or sportsperson sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415, 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 1415, 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 sportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. (1. ) Notwithstanding the provisions of Articles 7 14 and 1415 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 sportsperson, sportsperson 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
ARTISTES AND SPORTSPERSONS. 1. 1 - Notwithstanding the provisions of Articles 7 (14) and 14(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 sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
2. 2 - Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 (7), (14) and 14(15), be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 1 contract
ARTISTES AND SPORTSPERSONS. (1. ) Notwithstanding the provisions of Articles 7 7, 14, and 1415, 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 sportspersonsportsman, 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 sportsperson sportsman in his capacity as such accrues not to the entertainer or sportsperson sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14, and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised.
Appears in 1 contract
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 14 and 1415, 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 sportsperson, from his that person’s 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 sportsperson in his that person's capacity as such accrues not to the entertainer or sportsperson himself that person but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 1 contract
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 14 and 1415 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 sportsperson, sportsperson 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Appears in 1 contract
ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting StateParty, may be taxed in that other StateParty.
2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State Party in which the activities of the entertainer or sportsperson are exercised.
Appears in 1 contract