Article 17
ARTISTS 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 artist, 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 Contracting 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 a 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. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an entertainer or a sportsman from the activities performed in the other Contracting State, under the sport or cultural agreement concluded between the Contracting States or political subdivisions or local authorities there of shall be exempted from tax in that other Contracting State.
<< Article 16 DIRECTORS' FEES |
>> Article 18 PENSIONS |
|
Agreement between the Government of the Islamic Republic of Iran and the Government of the Russian Federation for the Avoidance... |