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Article 17
Artistes and sportsmen
- (1)
- Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an
entertainer, such as a theater, 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, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are
exercised.
- (3)
- Notwithstanding the provisions of paragraphs 1 and 2 of this Article, however, income derived from personal activities
by a resident of a Contracting State in his capacity of a performer or sportsman shall be taxable only in the first -
mentioned Contracting State if the activities have been performed in the other Contracting State within the scope of
cultural or sports exchange program approved by both Contracting States.
Article 18
Pensions
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a
Contracting State in consideration of past employment shall be taxable only in that State.
Article 19
Government service
- (1)
-
- a)
- Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority
thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable
only in that State.
- (b)
-
However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that
State and the individual is a resident of that State who:
- (i)
- is a national of that State; or
- (ii)
- did not become a resident of that State solely for the purpose of rendering the services.
- (2)
-
- a)
- Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local
authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be
taxable only in that State.
- (b)
- However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and
a national of, that State.
- (3)
- The provisions of paragraph 1 of this Article shall likewise apply in respect of remuneration paid to the Austrian
Foreign Trade Commissioner for Slovenia and to the members of the staff of the Austrian Foreign Trade Commissioner for
Slovenia.
- (4)
- The provisions of Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered
in connection with a business carried on by a Contracting State or a political subdivision or a local authority
thereof.
Article 20
Professors and researchers
Within a period of two years from first coming into a Contracting State and becoming its resident for the purpose of
teaching, lecturing or performing research work at a university, college or other school, or at any other recognized
educational or research institution of the said Contracting State, of a natural person then, or immediately prior to that
time being a resident of the other Contracting State, the remuneration of such a person with respect to such teaching,
lecturing or research work shall not be subject to taxation in the first mentioned State.
Last modified: 2002-07-29
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