Entertainers. (1) Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers (such as theatrical, motion picture, radio or television artistes and musicians and athletes) from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.
Entertainers. Seller and the Company represent that any person who has appeared at the Premises (and may appear prior to the Closing Date) as an entertainer has always been (and will be) treated and classified by the Company as an independent contractor and not as an “employee.”
Entertainers. (1) Notwithstanding the provisions of Articles 14 and 15, income derived by residents of one of the Contracting States as entertainers, such as theatre, motion picture, radio or television artistes, musicians and athletes, from their personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Entertainers. Any income derived by public entertainers and artistes from their personal activities shall only be taxable in the Contracting State in which these activities are exercised, regardless of the amount of time that the persons performing said activities spent in the referenced territory.
Entertainers. Seller and the Company represent that any person who has appeared as an entertainer at any nightclub managed by the Company, has always been (and will be until the Closing Date) treated and classified by the Company and the owner of such nightclub as an independent contractor of such nightclub, and not as an independent contractor or employee of the Company.
Entertainers. See treaty text With respect to public entertainers, such as theatre, motion picture, radio or television artists, musicians and athletes, the source of their income is the place where the activities take place, irrespective of the period of time involved in carrying out those activities. Paragraph (2) confirms that the source state is not limited in taxing the person where his services are provided in the source state via a company. There is an exemption from these rules where the entertainer or athlete is financed predominantly from public funds. In these cases, only the State where the person is resident may charge tax. Denmark Denmark has, in practice, limited access to tax such income as Danish domestic tax law does not have specific provisions on this type of income and therefore only allows taxation when the nature of the payment is payment from employment in Denmark, cf. also Article 15 above.
Entertainers. The Artist is a band consisting of the following members: Xxxx Xxxxxxx (guitar/vocals) Xxx Xxxxxxxx (guitar) Xxx Xxxxx (bass guitar) Xxxx Xxxxxx (drums/percussion)
