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Cape Verde - Senegal Tax Treaty (2018, not yet in force) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 18

Artistes and Athletes

(1) Notwithstanding the provisions of Article 15 16, 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 an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.

(2) Where income in respect of personal activities exercised by an artiste or an athlete in his capacity as such accrues not to the artiste or athlete 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 artiste or athlete are exercised.

(3) Notwithstanding the provisions of paragraph (1) and (2) of this Article, income derived from the activities referred to in paragraph (1) under cultural and sports exchange agreements approved and financed in whole or substantially by the governments of the Contracting States or by political subdivisions or local authorities and non-profit entities, shall be exempt from tax in the Contracting State in which these activities are exercised.