Einde inhoudsopgave
United Nations Model Double Taxation Convention between Developed and Developing Countries 2021
Article 17 Artistes and sportspersons
Geldend
Geldend vanaf 01-09-2021
- Redactionele toelichting
De dag van de datum van afkondiging is gezet op 01.
- Bronpublicatie:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-09-2021
- Bronpublicatie inwerkingtreding:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
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 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.