Article 17 - Artistes and athletes - Sri Lanka (Old - Effective upto 31-3-2013)

Article 17 : Artistes and athletes 1. Notwithstanding the provisions of Articles XIV and XV, income derived by public entertainers (such as theatre, motion picture, radio or television artistes and musicians) or athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised. PROVIDED that such income shall not be taxed in the said Contracting State if the visit of the public entertainers or athletes to that State is directly or indirectly supported wholly or substantially, from the public funds of the Government of the other Contracting 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 VII, XIV and XV, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. For the purposes of this Article, the term "Government" includes a State Government, a political sub-division or a local authority of either Contracting State.