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ARTICLE 16
Directors' Fees

 

            Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

 

 

ARTICLE 17
Entertainers and Sportsmen

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.

 

3.         Income derived by a resident of a Contracting State from activities exercised in a Contracting State as envisaged in paragraphs 1 and 2 of this Article, shall be exempt from tax in that State if the visit to that State is supported wholly or mainly by public funds of the other Contracting State, a political subdivision or a local authority thereof.

 

 

ARTICLE 18
Pensions and Annuities

            Pensions, annuities and similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned State.

 

 

ARTICLE 19
Government Service

1.         (a)        Remuneration, other than a pension, paid by a Contracting

                         State or a political subdivision or a local authority thereof to

                         an individual in respect of services rendered to that State or

                         subdivision or authority shall be taxable only in that State.

            (b)        However, such remuneration shall be taxable only in the

                         other Contracting State if the services are rendered in that

                         other State and the individual is a resident of that State who:

                         (i)         is a national of that State; or

                         (ii)        did not become a resident of that State solely for the

                                     purpose of rendering the services.

 

2.         The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

 

 

ARTICLE 20
Students and Business Apprentices

            A student or business apprentice who is present in a Contracting State solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of his maintenance, education or training.

 

 

 

Last updated: 08.12.2011