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 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 and 14 be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2, shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-mentioned Contracting State, a political subdivision or a local authority thereof.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 1415, 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 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 himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2, shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-mentioned Contracting State, a political subdivision or a local authority thereof, or takes place under a cultural agreement or arrangement between the Governments of the Contracting States.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 and 1415, 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 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 his that person’s capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14 15 be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from the activities exercised in the other Contracting State as envisaged in paragraphs paragraph 1 and 2, shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-first mentioned Contracting State, a the political subdivision or a local authority thereof, and such proceeds are for the benefit of the public.

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 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 7, 14 and 14 be 15 are taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2, shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-first- mentioned Contracting State, a political subdivision or a local authority thereof.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 7, 14 and 14, 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 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 7, 14 and 14 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from the activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2, 2 shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-first mentioned Contracting State, a the political subdivision or a local authority or a public authority thereof.

ENTERTAINERS AND SPORTSPERSONS. (1. ) Notwithstanding the provisions of Articles 7 15 and 1416 of this Convention, 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 7, 15 and 14 16 of this Convention, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. (3. Income ) The provisions of paragraphs (1) and (2) of this Article shall not apply to income derived by a resident of from activities performed in a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 2, shall be exempt from tax in that other State by entertainers or sportspersons if the visit to that other State is supported wholly or mainly substantially supported by public funds funds. In such a case, the income shall be taxable only in the Contracting State of which the first-mentioned Contracting State, entertainer or sportsperson is a political subdivision or a local authority thereofresident.

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 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 Article 7, 14 and 14 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from the activities exercised in the other Contracting State as envisaged in paragraphs 1 (1) and (2, ) shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-first mentioned Contracting State, a political subdivision State or a local authority thereof.

ENTERTAINERS AND SPORTSPERSONS. 1. Notwithstanding the provisions of Articles 7 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 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 and 14 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Income derived by a resident of a Contracting State from activities exercised in the other Contracting State as envisaged in paragraphs 1 and 22 of this Article, shall be exempt from tax in that other State if the visit to that other State is supported wholly or mainly by public funds of the first-mentioned Contracting State, a political subdivision or a local authority thereof, or takes place under a cultural agreement or arrangement between the Governments of the Contracting States.