Australian Tax Treaties
Argentine Agreement
AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE ARGENTINE REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 17
Entertainers
1
Notwithstanding the provisions of Articles 14 and 15, income derived by an entertainer who is a resident of a Contracting State (such as theatrical, motion picture, radio or television artistes and musicians and sportspersons) from the entertainer ' s personal activities as such may be taxed in the Contracting State in which these activities are exercised.
2
Where income in respect of the personal activities of an entertainer as such accrues not to that entertainer 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
The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by an entertainer who is a resident of the other Contracting State if the visit to the firstmentioned State is wholly or mainly supported by public funds of the other Contracting State, its political subdivisions or local authorities. In such a case, the income is taxable only in the Contracting State in which the entertainer is resident.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
Notwithstanding the provisions of Articles 14 and 15, income derived by an entertainer who is a resident of a Contracting State (such as theatrical, motion picture, radio or television artistes and musicians and sportspersons) from the entertainer ' s personal activities as such may be taxed in the Contracting State in which these activities are exercised.
2
Where income in respect of the personal activities of an entertainer as such accrues not to that entertainer 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
The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by an entertainer who is a resident of the other Contracting State if the visit to the firstmentioned State is wholly or mainly supported by public funds of the other Contracting State, its political subdivisions or local authorities. In such a case, the income is taxable only in the Contracting State in which the entertainer is resident.
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