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The Federal Tax Court has construed Article XI (6) in Germany's tax treaty with Great Britain as not applying to an independent theatre and opera director (DStR 1997, 1359 - 8 April 1997). The court held that the clause, which assigns the right of taxation of the income of independent performing artists to the country where the activity is carried out, did not apply to theatre and opera directors because they did not appear before the public. The case involved a German resident who had exercised his profession in Great Britain. The court's holding meant that the income was not exempt from German taxation. Rather, Germany had the right of taxation as the country of residence.

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