পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/১৪

বাংলাদেশ গেজেট অতিরিক্ত জানায়ারী ৩, ১৯৮৯ מסל ARTICLE 1 É DIRECTORS, FEES Directors fees and other similar payments derived by a resident of a State in his capacity as a member of the board of directors of a company which is a resident of the other State may be taxed in that other State. ARTICLE 17 ARTISTES AND ATHLETES 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a State as an entertainer, such as a theatre, motion picture, radio or television artiste or a musician, or as an athlete, from his personal activities as such exercised in the other State may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14, and 15 bo taxed in the State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of paragraph 1, remunerations or profits, and wages, salaries and other similar income derived by an entertainer or an athlete, who is a resident of a State, from his personal activities as such exercised in the other State, shall be taxable only in the first-mentioned State if these activities in the other State are supported substantially by public funds of the first-mentioned State, one of its local authorities or of a statutory body thereof. 4. Notwithstanding the provisions of paragraph 2, where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as տաcի հո a State accրսըs րոt to tհը cոtcrtaiոer որ athlete himself bլյt tr, բոոthcր person, that income, notwithstanding the provisions of Articles 7, 14 and 15 shall be taxable only in the other State, if that other person is supported substantially by public funds of that other State, one of its local authorities or of a statutory body thereof, or if that other person is a non-profit organization of that rthբ Statը, ARTICLE 1 8 5יחסידיו | Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a State in consideration of pass employment shall be taxable only in that State.