- 1
- Notwithstanding the provisions of Articles 14 and 15 of this Convention, income derived by theatre, motion picture, radio or television artistes, musicians and other entertainers, and by athletes, from their personal activities as such may be taxed in the State in which these activities are exercised.
- 2
- Where income in respect of personal activities as such exercised by an entertainer or athlete, referred to in paragraph 1 of this Article, accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15 of this Convention, be taxed in the State in which the activities of the entertainer or athlete are exercised.
- 3
- Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived by an entertainer or athlete referred to in paragraph 1 of this Article, who is a resident of one of the States shall be taxable only in that State if the activities are exercised in the other State within the framework of a cultural or sports exchange programme granted by both States.
