Article 18 - Entertainers and sport persons - Serbia

ARTICLE 18 ENTERTAINERS AND SPORT PERSONS 1. Notwithstanding the provision of Articles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or musician or as a sportsperson, from 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 sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provision of Article7,15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sports persons are exercised. 3. Notwithstanding the provision of paragraphs 1and 2, income derived by a resident of a Contracting State from his personal activities as an entertainer or as a sportsperson shall be taxable only in the State if the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting State.