Remuneration derived by. a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 1. The provisions of Article 13 shall not apply to the income derived from a Contracting State from services rendered by a public entertainer (such as stage, motion picture, radio or television artiste, musician and athlete) being a resident of the other Contracting State whose visit to the first-mentioned Contracting State is not supported, wholly or substantially, from the public funds of the Government of that other Contracting State. 2. Where the services mentioned in paragraph 1 of this Article are provided in a Contracting State by an enterprise of the other Contracting State, then the income derived from providing those services by such enterprise may be taxed in the first-mentioned Contracting State, unless the enterprise is supported, wholly or substantially, from the public funds of the Government of that other Contracting State in connection with the provision of such services. 3. For the purposes of this Article, the term "Government" shall include any local authority of either Contracting State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
