- 1
- Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State, except where the amount of the gross receipts derived by such artist or sportsperson, including expenses reimbursed to that person or borne on that person’s behalf, from such activities does not exceed annually five thousand Euro (€ 5,000) or its equivalent in Chilean pesos for the taxable year concerned. The income referred to in this paragraph shall include any income derived from any personal activity exercised in the other State related with that person’s renown as an artiste or sportsperson.
- 2
- Notwithstanding the provisions of Articles 7, 14 and 15, where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
- 3
- Notwithstanding the provisions of paragraph 1 and 2, where income accrues from the exercise of activities by entertainers or sportspersons in a Contracting State and the visit to that State is financed wholly or mainly from public funds of the other Contracting State, the first-mentioned State shall not tax entertainers or sportspersons on income provided from such public funds paid from the other Contracting State.
