- 1
- Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artists, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
- 2
- Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
- 3
- Paragraphs 1 and 2 of this Article shall not apply to income accruing from the exercise of activities by artists or sportsmen in a Contracting State where the visit to that State is financed entirely or mainly from public funds of one or both Contracting States, a political subdivision, a local authority or a Government institution thereof.
