Double Taxation Relief Manual

DT17456 - Soviet Union: Artistes and athletes

All income derived by a resident of one country from performances as an artiste, athlete or sportsman in the other country is taxable only in the country of which the recipient is a resident (Article 14).

This provision is in total contrast to Article 17 of the OECD Model Convention (see INTM159030) which is found in most of the United Kingdom바카라 사이트™s double taxation agreements.