Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 17 Artistes and sportsmen
Geldend
Geldend vanaf 16-08-2007
- Bronpublicatie:
30-10-2006, Trb. 2007, 22 (uitgifte: 01-02-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
16-08-2007
- Bronpublicatie inwerkingtreding:
06-11-2007, Trb. 2007, 212 (uitgifte: 01-01-2007, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Notwithstanding the provisions of Articles 7, 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.