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ARTICLE 16
ARTISTES AND ATHLETES

 

1.         Notwithstanding the provisions of Article 14, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are performed.

 

2.         The provisions of paragraph 1 of this Article shall not apply to remuneration or profits. salaries, wages and similar income derived from activities performed in a Contracting State by public entertainers if the visit to that Contracting State is substantially supported by public funds of the other Contracting State, including any political subdivision, local authority or statutory body thereof.

 

3.         Notwithstanding the provisions of Article 7, where the activities mentioned in paragraph 1 of this Article are provided in a Contracting State by an enterprise of the other Contracting State the profits derived from providing these activities by such an enterprise may be taxed in the first-mentioned Contracting State unless the enterprise is substantially supported from the public funds of the other Contracting State, including any political subdivision, local authority or statutory body thereof, in connection with the provision of such activities.

 

 

ARTICLE 17
PENSIONS

1.         Subject to the provisions of Article 18, pensions or other remuneration for past employment arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State.

 

2.         Pensions or other remuneration for past employment shall be deemed to arise in a Contracting State if the payer is that State itself, a political subdivision or local authority or a resident of that State.  Where, however, the person paying such income, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment, and such income is borne by the permanent establishment is situated.

 

 

ARTICLE 18
GOVERNMENTAL FUNCTIONS

1.         Remuneration, including pensions, paid by, or out of funds created by a Contracting State or a political subdivision or local authority or statutory body thereof to any individual in respect of services rendered to that State or political subdivision or local authority or statutory body thereof, in the discharge of function of a governmental nature shall be taxable only in that State.

 

2.         The provisions of Article 14 and 15 shall apply to remuneration, including pensions, in respect of services rendered in connection with any trade or business carried on by a Contracting State or political subdivision or local authority or statutory body thereof.

 

 

ARTICLE 19
STUDENTS AND TRAINEES

1.         An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely-

            (a)        as a student at a recognized university, college or school,

            (b)        as a recipient of a grant, allowance or award for the primary

                          purpose of study or research from a government, religious,

                          charitable, scientific, literary or educational organization, or

            (c)        as a business or technical apprentice, shall be exempt from

                         tax of that other Contracting State in respect of-

                         (i)         remittances from abroad for the purposes of his

                                      maintenance, education, study, research or training,

                         (ii)        the grant, allowance or award, and

                         (iii)       remuneration for personal services in that other

                                      Contracting State and such services are in

                                      connection with his study, research or training or are

                                      necessary for the purpose of his maintenance, not

                                      exceeding 12,000 Singapore dollars or 96,000 Thai

                                      baht during any  calendar year or such other amounts

                                      as the competent authorities of the Contracting States

                                      may from time to time agree upon.

 

2.         The provisions of this Article shall not apply to cases in which the study, research or training occupies a secondary character to the personal services rendered that produce any remuneration.

 

 

ARTICLE 20
PROFESSORS, TEACHERS AND ESEARCHERS

            An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.

 

 

Last updated: 08.12.2011