Page 450 - ΔΟΚΙΜΗ

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ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ
1984
(b) The remuneration
paid by, or
οη
behalf of,
an employer who i8 not a resident of that
othe~
oontraoting State; and
(ο)
The remuneration is not borne as suoh by a
permanent establishment, a fixed base or a trade or
business whioh the employer has
ίη
that other
Contraoting State.
441
(3)
Notwithstanding paragraph (2), remuneration derived by
an individual from the performance
ο!
labor or personal
servioes
βθ
an employee aboard ships or airoraft operated by
a resident of a Contraoting State
ίη
1nternational traffic
sha11 be exempt from tax by the other Contraoting State
ί!
suoh
individual
a
~ember
of the regular oomplement of the ship
or aircraft.
Artiole
l~
ARTISTES
ΑΝΏ
ATHLETES
(1) Notwithstanding the provisions
ο!
Articles
17
(Independent Fersonal
Serνices)
and 18 (Dependent Personal
Serνices),
inoome derived by a resident
ο!
a Contracting
State
βθ
an entertainer, suoh
Βθ
a theatre, motion picture,
radio or television artiste, or a musician, or
Βθ
an athlete,
from his personal activities
βθ
such exercised in the other
Contracting State, may be taxed in that other Contraoting
State, except where the amount
ο!
the gross receipts derived
by such entertainer
ΟΤ
athlete, not inc1uding expenses
reimbursed to him or borne
οη
his behalf, from such aotivities
does
not
exceed five hundred United States dollars or its
equivalent
ίη
Cypriot pounds per
day,
or five thousand United
States do11ars or its equivalent
ίη
Cypriot pounds for the
taxable year concerned.
(2) To · the extent that income in respect
ο!
activities
exercised by an entertainer or an athlete
ίη
his oapaoity
Βθ
such accrues not to that entertainer or athlete but to
another person, that inoome may,notwithstanding the provisions
ο!
Articles
8
(BusinessProfits),
17
(Independent Fersonal
Services), and 18 (Dependent Personal Services), be taxed in
the Contracting State in which the activities of the
entertainer or athlete are exercised. For purposes of the
preceding sentence, income
ο!
an entertainer or athlete
sha11