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1. Notwithstanding the provisions of Articles 7 and 14, 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 a sportsperson, from his or her personal activities as such exercised in the other Contracting State, may be taxed in that other State.
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2. Where income in respect of personal activities within the meaning of paragraph 1 exercised by an entertainer or a sportsperson in his or her capacity as such accrues not to the entertainer or sportsperson himself or herself but to another per- son, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
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3. Paragraphs 1 and 2 shall not apply to income accruing from the exercise of activities by artistes or sportspersons in a Con- tracting State where the visit to that State is financed entirely or mainly from public funds of the other Contracting State, one of its “Länder”, or one of their political subdivisions or local author- ities, or by an organization which in that other State is recognized as a charitable organization. In such a case the income may be taxed only in the Contracting State of which the individual is a resident.