Common use of ENTERTAINERS AND SPORTSPERSONS Clause in Contracts

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 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 a sportsperson if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or political subdivisions or local authorities or statutory bodies thereof. In such case, the income shall be taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 14Articles 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 that resident’s 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 acting in his capacity as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14Articles 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 from activities exercised performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly substantially supported by public funds of the other one or both Contracting State States or a political subdivisions subdivision or a local authorities or statutory bodies authority thereof. In such case, a case the income shall be taxable only in the Contracting State in of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that residentperson’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 acting in that person’s capacity as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article Articles 7 and 14, 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 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 a sportsperson if the visit to that other State is supported wholly or mainly supported by public funds of the other firstmentioned State, a political subdivision or a local authority thereof, or takes place under a cultural agreement or arrangement between the Governments of the Contracting State or political subdivisions or local authorities or statutory bodies thereofStates. In such case, the income shall be taxable only in the Contracting State in of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’s 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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 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 of this Article shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsperson if the visit to that Contracting State is wholly or mainly supported by public funds of the other Contracting State State, or political subdivisions or a local authorities or statutory bodies authority thereof. In such a case, the income shall be or profits is taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’s '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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 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 performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or political subdivisions subdivision or local authorities or statutory bodies authority thereof. In such a case, the income shall be taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article Articles 7 and 14, 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 a sportsperson if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or political subdivisions or subdivisions, local authorities or statutory bodies administrative - territorial units thereof. In such case, the income shall be taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 1415, 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 performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly supported by public funds of one or both of the other Contracting State States or political subdivisions or subdivisions, local authorities or statutory bodies thereof. In such a case, the income shall be is taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’s 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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 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 Income derived by an entertainer or a sportsperson from activities exercised in a Contracting State by an entertainer or a sportsperson shall be exempt from tax in that Contracting State, if the visit to that Contracting State is supported wholly or mainly supported by public funds of the other Contracting State or any political subdivisions subdivision or local authorities authority or statutory bodies body thereof. In such case, the income shall be taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 14Articles 7, 15 and 16, 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 sportsperson, from that resident’s 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 acting in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Article 14Articles 7, 15 and 16, 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 performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly substantially supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities or statutory bodies authority thereof. In such case, a case the income shall be taxable only in the Contracting State in of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’s 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 acting in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Article Articles 7 and 14, 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 entertainers or a sportsperson sports persons if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or political subdivisions or local authorities or statutory bodies thereof. In such a case, the income shall be is taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 1414 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 that resident’s 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 acting in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Article 14Articles 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 from activities exercised performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly substantially supported by public funds of the other one or both Contracting State States or a political subdivisions subdivision or a local authorities or statutory bodies authority thereof. In such case, a case the income shall be taxable only in the Contracting State in of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 14 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 a sportsperson if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or political subdivisions subdivision or local authorities or statutory bodies thereof. In such case, the income shall be taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 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 a sportsperson if the visit to that State is wholly or mainly supported by public funds of one or both of the other Contracting State States or political subdivisions or local authorities or statutory bodies thereof. In such case, the income shall be taxable only in the Contracting State in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 14Articles 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 that resident’s 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 acting in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Article 14Articles 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 from activities exercised performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly substantially supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities or statutory bodies authority thereof. In such case, a case the income shall be taxable only in the Contracting State in of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 14Articles 15 and 16, 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 that resident’s 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 acting in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Article 14Articles 7, 15 and 16, 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 performed in a Contracting State by an entertainer entertainers or a sportsperson sportspersons if the visit to that State is wholly or mainly substantially supported by public funds of the other Contracting State or a political subdivisions subdivision or a local authorities or statutory bodies authority thereof. In such a case, the income shall be taxable only in the Contracting State in of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’s 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 personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article articles 7 and 14, 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 shall not apply to income derived accruing from the exercise of activities exercised by an entertainer or sportsperson in a Contracting State by an entertainer or a sportsperson if where the visit to that State is wholly financed entirely or mainly supported by from public funds of the other Contracting State, of a Land or of a political subdivision or local authority of a Contracting State or political subdivisions or local authorities or statutory bodies thereofa Land. In such a case, the income shall may be taxable only taxed in accordance with the Contracting State in which the entertainer provisions of article 7 or the sportsperson is a residentarticle 14 respectively.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 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 that resident’s personal per‐ xxxxx 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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, 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 of this Article shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsperson if the visit to that Con‐ tracting State is wholly or mainly supported by public funds of the other Contracting State Con‐ tracting State, or political subdivisions or a local authorities or statutory bodies authority thereof. In such a case, the income shall be or profits is taxable only in the Contracting State in which the entertainer or the sportsperson sports‐ person is a resident.