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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
ARTISTES AND ATHLETES

1.         Notwithstanding the provisions of Articles 14 and 15, 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 exercised.

 

2.         The provisions of paragraph 1 shall not apply to remuneration or profits, salaries, wages and similar income derived from services rendered in a Contracting State by public entertainers if the visit to that State is substantially supported directly or indirectly by public funds of the other Contracting State.

 

3.         Where the services rendered in paragraph 1 are provided in a Contracting State by an enterprise of the other Contracting State, the profits derived from providing these services by such an enterprise may be taxed in the first-mentioned State unless the enterprise is substantially supported by public funds of the other Contracting State in connection with the provisions of such services.

 

 

ARTICLE 18
PRIVATE PENSIONS

            Income in the nature of 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.

 

 

ARTICLE 19
GOVERNMENTAL FUNCTIONS

1.         Remuneration, including pensions, paid by, or out of funds created by, a Contracting State or a local authority thereof to any individual in respect of services rendered to that State or local authority thereof in the discharge of functions of a governmental nature may be taxed in that State.

 

2.         The provisions of Articles 15, 16 and 18 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the Contracting States or a local authority thereof.

 

 

ARTICLE 20
STUDENTS AND TRAINEES

            An individual from a Contracting State who is temporarily present in the other State solely:

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

                         that other State;

            b)         as a business apprentice ; or

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

                         purpose of study or research from a scientific, educational,

                         religious or charitable organizations;

            shall not be taxed in that other State in respect of remittances for the purposes of his maintenance, education or training and in respect of any amount representing remuneration for services rendered in that other State provided that such services are in connection with his studies or training, or are necessary for the purposes of his maintenance.

 

 

Last updated: 08.12.2011