A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL

A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION

A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL


Inkraft seit 2000-08-22

Artikel 17
ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Article 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 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  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 Article 7,  14 and 15, be taxed in the Contracting State in which the activities of the entertainer  or sportsman are exercised. This paragraph shall not apply if it is established that  neither the entertainer or the sportsman himself, nor persons related to him,  participate directly in the profits of such person.