- 1
- Notwithstanding the provisions of Article 5 income derived by a resident of a Contracting Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sports individual, from his individual activities as such exercised in the other Contracting Party, may be taxed in that other Party.
- 2
- Where income in respect of individual activities exercised by an entertainer or a sports individual in his capacity as such accrues not to the entertainer or sports individual himself but to another individual, that income may, notwithstanding the provisions of Article 5, be taxed in the Contracting Party in which the activities of the entertainer or sports individual are exercised.
- 3
- The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of a Contracting Party from activities exercised in the other Contracting Party, if the visit to that other Party is wholly or mainly supported by public funds of one Party or both Parties or political subdivisions or local authorities thereof, or takes place under a cultural agreement between the Governments of the Contracting Parties. In such a case, the income shall be taxable only in the Party of which the entertainer or sports individual is a resident.
