Common use of ENTERTAINERS AND SPORTSPERSONS Clause in Contracts

ENTERTAINERS 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 sportsperson, from that person'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 that person's capacity as such accrues not to the entertainer or sportsperson 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 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 Contracting 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 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 sportsperson, from that person'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 in that person's 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 7, 14 and 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 Contracting States other State or political subdivisions or local authorities thereof or statutory bodies thereofby an institution which is recognised as a non-profit institution. 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 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 sportsperson, from that person's ’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 in that person's ’s capacity as such accrues not to the entertainer or sportsperson 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 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 Contracting States or political subdivisions or local authorities or statutory bodies thereofStates. 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 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 sportsperson, from that person'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 in that person's ’s capacity as such accrues not to the entertainer or sportsperson 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 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 the other Contracting State or both of the Contracting States a political subdivision or political subdivisions or a local authorities or statutory bodies authority thereof. In such case, 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 Articles 7 7, 14 and 1415, income derived by a resident of a Contracting State Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that person's resident’s personal activities as such exercised in the other Contracting StateParty, may be taxed in that other StateParty. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that person's capacity acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Articles 7 7, 14 and 1415, be taxed in the Contracting State Party 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 Party by an entertainer entertainers or a sportsperson sportspersons if the visit to that State Party is wholly or mainly supported by public funds of one or both of the Contracting States Parties or political subdivisions or local authorities thereof or statutory bodies thereofif the activities are exercised within the framework of a cultural or sports exchange programme approved by both Contracting Parties. In such a case, the income shall be is taxable only in the Contracting State in Party of which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 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, or a model, from that person's 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 in that person's capacity sportsperson, or a model, acting as such accrues not to the entertainer or sportsperson or model but to another person, that income may, notwithstanding the provisions of Articles 7 and Article 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson or model 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 States 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 Articles 7 and 1415, income derived by a resident of a Contracting State Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that person's resident’s personal activities as such exercised in the other Contracting StateParty, may be taxed in that other StateContracting Party. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that person's capacity acting as such accrues not to the entertainer or sportsperson sportsperson, but to another person, that income may, notwithstanding the provisions of Articles 7 and 1415, be taxed in the Contracting State Party 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 Party by an entertainer artiste or a sportsperson if the visit to that State Party is wholly or mainly supported by public funds of one or both of the Contracting States Parties or political subdivisions or subdivisions, local authorities or statutory bodies thereof. In such case, the income shall be taxable only in the Contracting State Party in which the entertainer artiste or the sportsperson is a resident.