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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Yugoslavia: double taxation agreement, Article 17 Public entertainers

 

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, musicians and athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.

(2) Where income in respect of personal activities as such of an entertainer accrues not to that entertainer 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 are exercised.

(3) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, income derived from such activities as defined in paragraph (1) performed under an agreement or arrangement between the Contracting States, shall be exempt from tax in the Contracting State in which these activities are exercised.