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. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived by entertainers or sportspersons who are resident of a Contracting State from the activities exercised in the other Contracting State shall be exempt from tax in that other Contracting State if such activities are supported wholly or mainly from the public funds of either Contracting State or a political subdivision or a local authority or a statutory body thereof, or take place under an agreement of cultural exchange between the Governments of the Contracting States.

Appears in 2 contracts

Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation

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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. Notwithstanding the The provisions of paragraphs 1 and 2 of this Article, Article shall not apply to income derived by entertainers or sportspersons who are resident of from activities exercised in a Contracting State from if the activities exercised in visit to that Contracting State is wholly or mainly supported by public funds of the other Contracting State shall be exempt from tax in that other Contracting State if such activities are supported wholly or mainly from the public funds of either Contracting State or a political subdivision State, or a local authority thereof. In such a case, the income or a statutory body thereof, or take place under an agreement of cultural exchange between the Governments of profits is taxable only in the Contracting StatesState in which the entertainer or the sportsperson is a resident.

Appears in 2 contracts

Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation

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. Notwithstanding the The provisions of paragraphs 1 and 2 of this Article, shall not apply to income derived by entertainers or sportspersons who are resident of from activities exercised in a Contracting State from by an entertainer or a sportsperson if the activities exercised in 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 exempt from tax taxable only in that other the Contracting State if such activities are supported wholly in which the entertainer or mainly from the public funds of either Contracting State or sportsperson is a political subdivision or a local authority or a statutory body thereof, or take place under an agreement of cultural exchange between the Governments of the Contracting Statesresident.

Appears in 2 contracts

Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation

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. Notwithstanding the The provisions of paragraphs 1 and 2 of this Article, shall not apply to income derived from activities performed in a Contracting State by entertainers or sportspersons who are resident if the visit to that State is wholly or mainly supported by public funds of a Contracting State from the activities exercised in the other Contracting State shall be exempt from tax in that other Contracting State if such activities are supported wholly or mainly from the public funds of either Contracting State or a political subdivision or a local authority or thereof. In such a statutory body thereofcase, or take place under an agreement of cultural exchange between the Governments of income shall be taxable only in the Contracting StatesState in which the entertainer or sportsperson is a resident.

Appears in 1 contract

Samples: Convention for the Elimination of Double Taxation

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. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income Income derived by entertainers an entertainer or sportspersons who are resident of a Contracting State sportsperson from the activities exercised in the other a Contracting State shall be exempt from tax in that other Contracting State, if the visit to that Contracting State if such activities are is supported wholly or mainly from the by public funds of either the other Contracting State or a any political subdivision or a local authority or a statutory body thereof, or take place under an agreement of cultural exchange between the Governments of the Contracting States.

Appears in 1 contract

Samples: Agreement for the Elimination of Double Taxation

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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 Contracting 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. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income Income derived by entertainers an entertainer or sportspersons who are resident of a Contracting State sportsperson from the activities exercised in the other a Contracting State shall be exempt from tax in that other Contracting State, if the visit to that Contracting State if such activities are is supported wholly or mainly from the by public funds of either the other Contracting State or a political subdivision or a local authority or a statutory body thereof, or take place under an agreement of cultural exchange between the Governments of the Contracting States.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Article 14Articles 7 and 15, 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 residentperson’s personal activities as such 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 14, Articles 7 and 15 be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Notwithstanding the The provisions of paragraphs 1 and 2 of this Article, shall not apply to income derived by as aforesaid if the activities of entertainers or sportspersons who are resident of a in the Contracting State from the activities exercised in the other Contracting State shall be exempt from tax in that other Contracting State if such activities are supported wholly or mainly substantially from the public funds of either the other Contracting State State, local authorities or a political subdivision or a local authority or a statutory body public institutions thereof, directly or take place under an agreement of cultural exchange between the Governments of the Contracting Statesindirectly.

Appears in 1 contract

Samples: Double Taxation Agreement

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 sports person are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income Income derived by entertainers an entertainer or sportspersons who are resident of a Contracting State sportsperson from the activities exercised in the other a Contracting State shall be exempt from tax in that other Contracting State, if the visit to that State if such activities are is supported wholly or mainly from the by public funds of either the other Contracting State or a political subdivision or a local authority or a statutory body thereof, or take takes place under an a cultural agreement of cultural exchange or arrangement between the Governments of the Contracting States.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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