Common use of ARTISTES AND SPORTSPERSONS Clause in Contracts

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 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 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of a Contracting State from activities exercised in the other Contracting State, if the visit to that other State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 7 and 14 and 15of 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 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, 7 and 14 and 15of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised. 3. The provisions of paragraphs 1 and 2 of the Article shall not apply to income derived by a resident of from activities performed in a Contracting State from activities exercised in the other Contracting State, by artistes or sportsmen if the visit to that other State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, the income shall be taxable only in the Contracting State of in which the entertainer artiste or sportsperson the sportsman is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 7 and 14 and 15of 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 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, 7 and 14 and 15of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised. 3. The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived by a resident of from activities performed in a Contracting State from activities exercised in the other Contracting State, by artistes or sportsmen if the visit to that other State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, the income shall be is taxable only in the Contracting State of in which the entertainer artiste or sportsperson the sportsman is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 7 and 14 and 15of 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 sportspersonsportsman, from his Ms 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, 7 and 14 and 15of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsperson sportsman are exercised. 3. The provisions of paragraphs 1 and 2 of the Article shall not apply to income derived by a resident of from activities performed in a Contracting State from activities exercised in the other Contracting State, by artistes or sportsmen if the visit to that other State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, the income shall be taxable only in the Contracting State of in which the entertainer artiste or sportsperson the sportsman is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 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 sportsperson, from his or her 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself or herself 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 sportsperson are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of a Contracting State from activities exercised in the other a Contracting State, State by an artiste or a sportsperson if the visit to that other State is wholly or mainly supported by public funds of one or both of the Contracting States or county governments or political subdivisions or local authorities or statutory bodies thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, the income shall be taxable only in the Contracting State of in which the entertainer artiste or the sportsperson is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 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 sportsperson, from his or her 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 other capacity as such accrues not to the entertainer or sportsperson himself or herself 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 sportsperson are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of from activities performed in a Contracting State from activities exercised in the other Contracting State, by entertainers or sportspersons if the visit to that other Contracting State is wholly or mainly substantially supported by public funds of one the other Contracting State or both of the Contracting States a political subdivision or political subdivisions or a local authorities authority thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, case the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 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 sportsperson, from his that individual’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 individual’s capacity as such accrues not to the entertainer or sportsperson himself personally 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 sportsperson are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of an entertainer or sportsperson from activities performed in a Contracting State from activities exercised in the other Contracting State, if the visit to that other State Sate is wholly or mainly substantially supported by public funds of one the other Contracting State or both of the Contracting States a political subdivision or political subdivisions or a local authorities authority thereof, or takes place within the framework of a cultural or sports exchange programme between the Governments of the Contracting States. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.

ARTISTES AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7, 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 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, 14 and 1515 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of a Contracting State from activities exercised in the other Contracting State, State by artistes or sportsperson if the visit to that other Contracting State is supported wholly or mainly supported by public funds of one or both of the Contracting States or political States, an administrative-territorial subdivisions or a local authorities thereof, or takes place within the framework of under a cultural agreement or sports exchange programme arrangement between the Governments of the Contracting States. In such a case, the income shall be is taxable only in the Contracting State of in which the entertainer artiste or sportsperson the sportsman is a resident.