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第十七条表演家和运动员取得的报酬一、第十七条的条文注释本条采用了经合发组织协定范本第十七条的条文。在采用经合发组织协定范本条文时,专家小组同意,“运动员”一语不同于“表演家”一语。在第一款没有对“运动员”一语通过举例来说明,但这一用语同样是建立在与本条精神和目的相一致的广泛基础上的: 由于第十七条的条文与经合发组织协定范本第十七条的条文相同,现将其有关该条的注释介绍如下: “第一款规定,对缔约国一方居民的表演家和运动员,可以在从事其个人活动的所在缔
Article XVII Remuneration of performers and athletes I. Article 17 provisions Notes This Article adopts the provisions of Article 17 of the OECD Model Agreement. In adopting the provisions of the OECD Model Agreement, the Panel agreed that the term “athlete” differed from the term “performer”. In the first paragraph, the phrase “athlete” is not illustrated by way of example, but the term is also based on a broad basis consistent with the spirit and purpose of this article: As the provisions of article 17 agree with the OECD The provisions of Article 17 of the Model Regulations are identical and their Notes on the Article are as follows: "Paragraph 1 provides that for performers and athletes who are residents of a Contracting State, the place where they engage in their personal activities