Article 18 - Artistes and athletes - UAR (Egypt)

ARTICLE 18 ARTISTES AND ATHLETES 1. Notwithstanding anything contained in Articles XV and XVI, income derived by public entertainers such as theatre, motion picture, radio or television artistes and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised. 2. The provisions of paragraph (1) shall apply only if the personal activities are exercised in the Contracting State for a period or periods in the aggregate exceeding 15 days during the relevant previous year or as the case may be, fiscal year, and only in respect of the income attributable to the personal activities exercised in that State.