Einde inhoudsopgave
Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in Taipei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 17 Artistes and Sportspersons
Geldend
Geldend vanaf 08-06-2001. Let op: treedt met terugwerkende kracht in werking vanaf 16-05-2001
- Bronpublicatie:
27-02-2001, Stb. 2001, 213 (uitgifte: 10-05-2001, kamerstukken/regelingnummer: -)
- Inwerkingtreding
08-06-2001, terugwerkend tot: 16-05-2001
- Bronpublicatie inwerkingtreding:
21-05-2001, Stb. 2001, 256 (uitgifte: 01-01-2001, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a territory 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 territory, may be taxed in that other territory.
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 territory in which the activities of the entertainer or sportsperson are exercised.
3.
The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a territory by an entertainer or a sportsperson if the visit to that territory is wholly or mainly supported by public funds of the other territory as recognized by the territories. In such case, the income shall be taxable only in the territory of which the entertainer or sportsperson is a resident.