Common use of ARTISTES AND SPORTSPERSONS Clause in Contracts

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 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 and 14, 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 that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting States.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by entertainers or as sportspersons if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a sportsman political or administrative subdivision or a local authority thereof. In such a case the income shall be taxable only in that the State if of which the activities are exercised in the other Contracting State within the framework of entertainer or sportsperson is a cultural or sports exchange programme approved by both Contracting Statesresident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 13 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income Income derived by an entertainer or a resident of sportsperson from activities exercised in a Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only exempt from tax in that State State, if the activities are exercised in visit to that State is supported wholly or mainly by public funds of the other Contracting State within the framework of or a local authority thereof, or takes place under a cultural agreement or sports exchange programme approved by both arrangement between the Governments of the Contracting States.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 15 and 1416, 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 15 and 1416, be taxed in the Contracting State in which the activities of the entertainer or sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income Income derived by an entertainer or a resident of sportsperson from activities exercised in a Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only exempt from tax in that State State, if the activities are exercised in visit to that State is supported wholly or mainly by public funds of the other Contracting State within the framework of or a cultural or sports exchange programme approved by both Contracting Statesstatutory body thereof.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 22 of this Article, income derived from the exercise of activities as mentioned in paragraph 1 through a programme of sport and cultural cooperation approved and financed wholly or mainly by the Government of the two Contracting States and which are carried on on a resident of a non profit basis, shall be exempt from tax in the Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only in that State if the where such activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting Statesexercised.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by entertainers or as sportspersons if the visit to that State is supported at least 75 per cent by public funds of the other Contracting State or a sportsman political subdivision or a local authority thereof. In such a case the income shall be taxable only in that the State if of which the activities are exercised in the other Contracting State within the framework of entertainer or sportsperson is a cultural or sports exchange programme approved by both Contracting Statesresident.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. (3. Notwithstanding the provisions of paragraphs ) Paragraphs 1 and 2, 2 shall not apply to income derived accruing from the exercise of activities by a resident of artistes or sportspersons in a Contracting State where the visit to that State is financed entirely or mainly from his personal activities as an entertainer public funds of the other State, a political subdivision or as a sportsman shall local authority thereof. In such a case the income may be taxable taxed only in that State if the activities are exercised in the other Contracting State within of which the framework of individual is a cultural or sports exchange programme approved by both Contracting Statesresident.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income 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 that State if the activities are exercised in the other Contracting State within as envisaged in paragraphs 1 and 2, shall be exempt from tax in that other Contracting State if the framework visit to that other Contracting State is supported wholly or mainly by public funds of the first- mentioned Contracting State or a local authority thereof, or takes place under a cultural agreement or sports exchange programme approved by both arrangement between the Governments of the Contracting States.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 15 and 1416, 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 7, 15 and 1416, be taxed in the Contracting State in which the activities of the entertainer or sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income Income derived by an entertainer or a resident of sportsperson from activities exercised in a Contracting State from his personal activities as an entertainer or as a sportsman shall be taxable only exempt from tax in that State State, if the activities are exercised in visit to the State is supported wholly or mainly by public funds of the other Contracting State within the framework of or a local authority thereof, or takes place under a cultural agreement or sports exchange programme approved by both arrangement between the Governments of the Contracting States.

ARTISTES AND SPORTSPERSONS. 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 as a musician, or as a sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by entertainers or as sportspersons if the visit to that State is substantially supported by public funds of the other Contracting State or a sportsman political subdivision or a local authority thereof. In such a case the income shall be taxable only in that the State if of which the activities are exercised in the other Contracting State within the framework of entertainer or sportsperson is a cultural or sports exchange programme approved by both Contracting Statesresident.

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, entertainer such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income 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 that State if the activities are exercised in the other Contracting State within as envisaged in paragraphs 1 and 2 of this Article, shall be exempted from tax in that other State if the framework visit to that other State is supported wholly or substantially by funds of either Contracting State, a political subdivision or a local authority thereof, or takes place under a cultural agreement or sports exchange programme approved by both arrangement between the Governments of the Contracting States.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income 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 that State if the activities are exercised in the other Contracting State within as envisaged in paragraphs 1 and 2, shall be exempt from tax in that other Contracting State if the framework visit to that other Contracting State is supported wholly or mainly by public funds of the first-mentioned Contracting State or a local authority thereof, or takes place under a cultural agreement or sports exchange programme approved by both arrangement between the Governments of the Contracting States.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by artistes or as sportspersons if the visit to that State is substantially supported directly or indirectly by public funds of the other Contracting State or a sportsman political sub- division or a local authority thereof. In such circumstances such income shall be taxable only in that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting StatesState.

ARTISTES AND SPORTSPERSONS. 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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman a 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 sportsman sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by artistes or as a sportsman shall be taxable only in sportspersons if the visit to that State if the activities are exercised in is completely supported by public funds of the other Contracting State within or administrative-territorial or political subdivisions local authorities thereof. In such case, the framework income is taxable only in the Contracting State of which the artiste or the sportsperson is a cultural or sports exchange programme approved by both Contracting Statesresident.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by artistes or as a sportsman shall be taxable only in sportspersons if the visit to that State is wholly or mainly supported by public funds of one or both of the Contracting States or local authorities thereof or if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting States. In such a case, the income is taxable only in the Contracting State in which the artiste or sportsperson is a resident.

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 sportsmansportsperson, 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 sportsperson in his capacity as such accrues not to the entertainer or sportsman 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 sportsman sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by artistes or as sportspersons if the visit to that State is substantially supported directly or indirectly by public funds of the other Contracting State or a sportsman political sub-division or a local authority thereof. In such circumstances, such income shall be taxable only in that State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting StatesState.

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 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, 14 and 1415, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2, 2 shall not apply to the income derived by a resident of from activities performed in a Contracting State from his personal activities as an entertainer by artistes or as a sportsman shall be taxable only in sportsmen if the visit to that State if the activities are exercised in is substantially supported by public funds of the other Contracting State within the framework of or a cultural political subdivision or sports exchange programme approved by both Contracting Statesa local authority thereof.