Article 17 - Entertainer and Sportspersons / Artistes and Sportspersons - International Taxation - Income Tax

Article 17 - Entertainer and Sportspersons / Artistes and Sportspersons As Per OECD Model Tax Convention - Entertainer and Sportspersons Income of Entertainer Notwithstanding the provisions of Article 15 , income derived by a resident of a Contracting State as an entertainer , such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident s personal activities as such exercised in the other Contracting State, may be taxed in that other State. [ Para 1 of Article 17 ] Income of Sportspersons notwithstanding the provisions of Article 15 , Where income in respect of personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. [ Para 2 of Article 17 ] As per UN Model Tax Convention - Artistes and Sportspersons Income of Entertainer Notwithstanding the provisions of Articles 14 and 15 , Income derived by a resident of a Contracting State as an entertainer , such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. [ Para 1 of Article 17 ] Income of Sportspersons Notwithstanding the provisions of Articles 7, 14 and 15 , Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. [ Para 2 of Article 17 ] As per Indian Law As per Section 115BBA of Income Tax Act, 1961, Tax on non-resident sportsmen OR sports associations. [ For more details refer this chapter ]