Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 21
Complete native lines of physical PDF page 21. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 21 · en-pdf-021-line-002State shall also include remuneration of any kind paid for the use of‚ or the right to use‚
PDF 21 · en-pdf-021-line-003the name‚ the picture or other personal rights of such persons as well as any consideration
PDF 21 · en-pdf-021-line-004for the recording and transmission of the activities mentioned in paragraph 1 by radio or
PDF 21 · en-pdf-021-line-005television.
PDF 21 · en-pdf-021-line-006(3) Where income mentioned in paragraphs 1 and 2 accrues not to the entertainer or
PDF 21 · en-pdf-021-line-007sportsperson but to another person‚ that income may‚ notwithstanding the provisions of
PDF 21 · en-pdf-021-line-008Articles 7 and 14‚ be taxed in the Contracting State in which the activities of the
PDF 21 · en-pdf-021-line-009entertainer or sportsperson are exercised.
PDF 21 · en-pdf-021-line-010(4) Paragraphs 1 and 3 shall not apply to income derived by a resident of a Contracting
PDF 21 · en-pdf-021-line-011State from activities exercised in the other Contracting State if the visit to that other State
PDF 21 · en-pdf-021-line-012is supported wholly or mainly by public funds of the first-mentioned State‚ a Land‚ a
PDF 21 · en-pdf-021-line-013political subdivision or a local authority thereof‚ or takes place under a cultural agreement
PDF 21 · en-pdf-021-line-014or arrangement between the Governments of the Contracting States. In such case‚ the
PDF 21 · en-pdf-021-line-015income shall be taxable only in the Contracting State of which the entertainer or
PDF 21 · en-pdf-021-line-016sportsperson is a resident.
PDF 21 · en-pdf-021-line-017Article 17
PDF 21 · en-pdf-021-line-018Pensions, Annuities and Similar Payments
PDF 21 · en-pdf-021-line-019(1) Pensions and other similar payments‚ and annuities‚ arising in a Contracting State and
PDF 21 · en-pdf-021-line-020paid to a resident of the other Contracting State‚ may be taxed in the first-mentioned State.
PDF 21 · en-pdf-021-line-021(2) Notwithstanding the provisions of paragraph 1‚ payments received by an individual
PDF 21 · en-pdf-021-line-022who is a resident of a Contracting State from the statutory social security system of the
PDF 21 · en-pdf-021-line-023other Contracting State shall be taxable only in that other State.