Common use of ARTISTES AND SPORTSPERSONS Clause in Contracts

ARTISTES AND SPORTSPERSONS. 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 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 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 from activities exercised in a Contracting State by an entertainer or sportsperson if the visit to that State is wholly or mainly supported by one or both of the Contracting States or by one or both of the Governments of the Contracting States or by public funds of one or both of the Contracting States or by an institution which is recognized by one or both of the Contracting States as a non-for-profit institution. In such a case, the income shall be taxable only in the Contracting State in which the entertainer or sportsperson is a resident.

ARTISTES AND SPORTSPERSONS. 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 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 sportsman 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 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 Paragraphs 1 and 2 of this Article shall not apply to income derived by a resident of a Contracting State from activities exercised in a the other Contracting State by an entertainer or sportsperson if the visit to that other Contracting State is supported wholly or mainly supported by one or both public funds of the first-mentioned Contracting States State, a political or by one administrative subdivision or both of a local authority thereof, or takes place under a cultural agreement between the Governments of the Contracting States or by public funds of one or both of the Contracting States or by an institution which is recognized by one or both of the Contracting States as a non-for-profit institutionStates. In such a case, the income shall be taxable only in the Contracting State in of which the entertainer or sportsperson is a resident.

ARTISTES AND SPORTSPERSONS. 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 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, 14 and 15 15, 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 shall not apply to income derived from activities exercised performed in a Contracting State by an entertainer artistes or sportsperson sportsmen if the visit to that State is wholly or mainly supported by one or both of the Contracting States or by one or both of the Governments of the Contracting States or by public funds of one or both of the Contracting States or local authorities thereof or if the activities are exercised within the framework of a cultural or sports exchange programme approved by an institution which is recognized by one or both of the Contracting States as a non-for-profit institutionStates. In such a case, the income shall be is taxable only in the Contracting State in which the entertainer artiste or sportsperson sportsman is a resident.

ARTISTES AND SPORTSPERSONS. 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 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 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 Paragraphs 1 and 2 of this Article shall not apply to income derived by a resident of a Contracting State from activities exercised in a the other Contracting State by an entertainer or sportsperson if the visit to that other State is supported wholly or mainly supported by one or both public funds of the Contracting States first-mentioned State, a political subdivision or by one a local authority thereof, or both of takes place under a cultural agreement or arrangement between the Governments of the Contracting States or by public funds of one or both of the Contracting States or by an institution which is recognized by one or both of the Contracting States as a non-for-profit institutionStates. In such a case, the income shall be taxable only in the Contracting State in of which the entertainer or sportsperson is a resident.