Article 18 - Artistes and athletes - Finland (Old - Effective upto 31-3-2011)

ARTICLE 18 - Artistes and athletes - 1. Notwithstanding the provisions 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 a musician, or as an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply if the visit to a contracting State of the entertainer or the athlete is directly or indirectly supported, wholly or substantially, from the public funds of the other contracting State, including a political sub-division, or a statutory body or a local authority of that other State.