Article 17 - Entertainer and Sportspersons / Artistes and Sportspersons

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..... rived 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 a sportsperson, from that resident s personal activities as such exercised in the other Contracting State, may be taxed in that other State. [ Para 1 of Article 17 ] Income of Sportspersons notwithstanding the provisions of .....

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..... at other State. [ Para 1 of Article 17 ] Income of Sportspersons Notwithstanding the provisions of Articles 7, 14 and 15 , 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 be taxed in the Contracting State .....

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