PUBLIC ENTERTAINERS. 1. The provisions of paragraph 2 of Article 14 shall apply to salaries, wages, or other similar compensation or remuneration in respect of personal services (including professional services) rendered in a Contracting State by public entertainers (such as stage, motion picture, radio or television artistes, musicians and athletes) only if the visit to that Contracting State is substantially supported directly or indirectly from funds created by the other Contracting State, a Land, a political subdivision or a local authority thereof. 2. Notwithstanding anything contained in this Agreement, where the services mentioned in paragraph 1 are provided in a Contracting State by an enterprise of the other Contracting State then the profits derived from providing those services by such an enterprise may be taxed in the first-mentioned State unless the provision of such services by such enterprise is substantially supported directly or indirectly from funds created by that other State, a Land, a political subdivision or a local authority thereof.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
