Einde inhoudsopgave
OESO-modelverdrag 1992
Article 17 Entertainers and sportspersons
Geldend
Geldend vanaf 15-07-2014
- Bronpublicatie:
15-07-2014, Internet 2014, www.oecd.org (uitgifte: 15-07-2014, kamerstukken/regelingnummer: -)
- Inwerkingtreding
15-07-2014
- Bronpublicatie inwerkingtreding:
15-07-2014, Internet 2014, www.oecd.org (uitgifte: 15-07-2014, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
1.
Notwithstanding the provisions of Article 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 that resident’s 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 acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.