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HMRC internal manual

Double Taxation Relief Manual

DT13358 - Mongolia: Artistes and sportsmen

Where an entertainer or sportsman, who is a resident of one country, visits the other country and performs activities there of an entertaining or sporting nature, and the visit is one which is wholly or mainly supported by public funds of either country, then the income derived from the performance of the activities is exempt from tax in the country visited (Article 17(3)).