AUSTRALIAN TAX TREATIES

Netherlands Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

CHAPTER III - TAXATION OF INCOME  

ARTICLE 17   Entertainers  

(1)  
Notwithstanding the provisions of Articles 14 and 15 , income derived by entertainers (such as theatrical, motion picture, radio or television artistes, and musicians and athletes) from their personal activities as such may be taxed in the State in which these activities are exercised.

(2)  
Notwithstanding anything contained in Articles 5 and 7 , where the services of an entertainer mentioned in paragraph (1) are provided in one of the States by an enterprise of the other State, the profits derived by that enterprise from providing those services may be taxed in the first-mentioned State if the entertainer performing the services or a relative of such person, controls, directly or indirectly, that enterprise.

(3)  
The term " relative " in this Article means a brother, sister, spouse, ancestor or descendant.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.