Common use of Income of artistes and sportsmen Clause in Contracts

Income of artistes and sportsmen. 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 sportsman, 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 sportsman in his capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an artiste or a sportsman in respect of his personal activities as such shall be exempt from tax in the Contracting State in which his activities are exercised if his activities are exercised in accordance with an exchange program between the Governments of the Contracting States or between their state authorities, including local authorities thereof. Such exemption shall apply only if the competent authority of the State in which the artiste or the sportsman is a resident confirms to the competent authority of the other Contracting State that the performance of the artiste or the sportsman is in accordance with the exchange program.

Income of artistes and sportsmen. 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 sportsman, 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 sportsman in his capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an artiste or a sportsman in respect of his personal activities as such shall be exempt from tax in the Contracting State in which his activities are exercised if his activities are exercised in accordance with an exchange program programme between the Governments of the Contracting States or between their state authorities, including local authorities thereof. Such exemption shall apply only if the competent authority of the State in which the artiste or the sportsman is a resident confirms to the competent authority of the other Contracting State that the performance of the artiste or the sportsman is in accordance with the exchange programprogramme.

Income of artistes and sportsmen. 1. Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainerartistic performer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, 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 artistic performer or a sportsman in his capacity as such such, accrues not to the entertainer artistic performer or sportsman 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 artistic performer or sportsman are exercised. 3. Notwithstanding the preceding provisions of paragraphs 1 and 2, this Article income derived by of an artiste artistic performer or a sportsman in respect of from his personal activities as such shall be exempt from tax in the Contracting State in which his these activities are exercised if his the activities are exercised within the framework of a programme for cultural co-operation and of a visit which is wholly financed by the other Contracting State or state power and administrative authorities created in accordance with an exchange program between the Governments of the Contracting States or between their state authorities, including local authorities thereofthat State. Such exemption The afore-mentioned incentive shall apply only if the competent authority of the State in which the artiste or the sportsman is a resident confirms be given upon presenting to the tax authorities of a Contracting State a document of a competent state administrative authority of the other Contracting State which confirms that the performance of the artiste or the sportsman is in accordance with the exchange programall necessary requirements have been compiled with.