CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON PROPERTY


Inkraft seit 2005-01-01

Artikel 16
ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 7 and 14, 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 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 and 14, be  taxed in the Contracting State in which the activities of the entertainer or sportsman are  exercised.