Common use of ENTERTAINERS AND SPORTSPERSONS Clause in Contracts

ENTERTAINERS 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 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 from activities performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported by public funds of one or both Contracting States or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsperson is a resident.

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

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 14 articles 7 and 1514, 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 personal activities exercised by an entertainer or a sportsperson in his capacity acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Articles 7, 14 articles 7 and 1514, 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 performed by an entertainer or sportsperson in a Contracting State by entertainers or sportspersons if where the visit to that State is substantially supported by financed entirely or mainly from public funds of one the other Contracting State, of a Land or both Contracting States or of a political subdivision or a local authority thereofof a Contracting State or a Land. In such a case case, the income shall may be taxable only taxed in accordance with the State provisions of which the entertainer article 7 or sportsperson is a residentarticle 14 respectively.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 14 15 and 1516, 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 15 and 1516, 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 performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported by public funds of one or both the other Contracting States State or a political subdivision or a local authority thereof. In such a case case, the income shall be taxable only in the State of which the entertainer or sportsperson is a resident.

ENTERTAINERS 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 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 performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported by public funds of one or both the other Contracting States State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 14 7 and 1514, 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 7 and 1514, 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 from activities performed in by a resident of a Contracting State by entertainers or sportspersons from activities exercised in the other Contracting State if the visit to that other State is substantially supported wholly or mainly by public funds of one or both of the Contracting States or , a political subdivision or a local authority thereof, or takes place under a cultural agreement 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.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 14 7 and 1514, 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 7 and 1514, 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 performed exercised in a Contracting State by entertainers or sportspersons sports persons if the visit to that State is substantially wholly or mainly supported by public funds of one the other Contracting State or both Contracting States political subdivisions or a political subdivision or a local authority authorities thereof. In such a case case, the income shall be is taxable only in the Contracting State of in which the entertainer or the sportsperson is a resident.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 14 7, 15 and 1516, 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 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 15 and 1516, 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 performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported by public funds of one or both the other Contracting States State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsperson is a resident.

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

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles Article 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 from activities performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported by public funds of one or both Contracting States or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or sportsperson is a resident.

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

ENTERTAINERS 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 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 performed exercised in a Contracting State by entertainers an entertainer or sportspersons a sportsperson if the visit to that State is substantially supported mainly financed by public funds of one or both of the Contracting States or a political subdivision or a local authority authorities thereof. In such a case case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.