Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 17 Artistes and athletes
Geldend
Geldend vanaf 21-01-1989
- Redactionele toelichting
De inwerkingtreding is gecorrigeerd via een rectificatie (Trb. 1989, 168).
- Bronpublicatie:
30-07-1988, Trb. 1988, 122 (uitgifte: 09-09-1988, kamerstukken/regelingnummer: -)
- Inwerkingtreding
21-01-1989
- Bronpublicatie inwerkingtreding:
16-01-1989, Trb. 1989, 4 (uitgifte: 01-01-1989, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Notwhithstanding the provisions of Articles 14 and 15, income derived by a resident of one of the States as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other State, may be taxed in that other State.
2.
Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the State in which the activities of the entertainer of athlete are exercised.
3.
Notwithstanding the provisions of paragraphs 1 and 2, income derived by an entertainer or an athlete who is a resident of one of the States from his personal activities as such exercised in the other State, shall be taxable only in the first-mentioned State, if the activities in the other State are supported wholly or substantially from the public funds of the first-mentioned State, including any of its political subdivisions or local authorites, and such activities are exercised under the terms of a bilateral cultural Agreement between the two States.