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Article 16

DIRECTORS' FEES

Directors'  fees   and   other  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 SPORTSMEN

1.         Notwithstanding the  provisions of Articles 14 and  15,  income derived by a resident of  a  Contracting State  as  an  entertainer, such  as  a  theater,  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.         The provisions of paragraphs 1 and 2  of  this Article shall not apply to income derived from activities performed  in  a Contracting State by an  entertainer  or a sportsman if the  visit to that  Contracting  State  is substantially  supported  by public funds  of  the  other Contracting State, or its  local authorities.  

 

4.         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,  or its local authorities, in connection with  the provisions of such activities.

 

 

Article 18

PENSIONS

Subject  to  the  provisions  of  paragraph 2  of Article 19, pensions and other similar remuneration  paid to a resident of a Contracting State in consideration  of past employment shall be taxable only in that State.

 

 

Article 19

GOVERNMENTAL FUNCTION

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 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.         (a)        Any pension  paid  by, or  out  of  funds created   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  pension shall be  taxable only in the other Contracting State if the individual  is a resident of, and a national of, that State. 

 

3.         The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions 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 TRAINEES

1.         An individual who is a resident of one  of  the Contracting  States  at the time he  becomes  temporarily present  in  the  other  Contracting  State  and  who  is temporarily present in the other Contracting State solely for the purpose of:

           (a)        studying in the other Contracting State at  a   university   or   

                        other  recognised educational institution; or

           (b)        securing training at a recognised educational institution 

                        required 

                        to  qualify  him  to practice a profession; or

           (c)        studying  or  carrying out  research  as  a recipient  of a grant,

                       allowance  or  award from a governmental, religious, 

                       charitable, scientific,    literary   or    educational organization;

                       shall be exempt from tax in that other Contracting State on:

                       (i)         remittances from abroad for the purposes of his

                                    maintenance, education, study, research or training;

                       (ii)        the grant, allowance or award; and

                       (iii)       income  from personal services rendered  in the other

                                    Contracting State provided that the 

                                    income   constitutes  earnings   reasonably necessary

                                    for his maintenance and education.

 

2.         In no event shall an individual have the benefit of  the  provisions of this Article for  more  than  five years.

 

 

Last updated: 08.12.2011