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(1) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an enter- tainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State may be taxed in that other State.
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(2) Notwithstanding the provisions of Article 12, the income derived by the person mentioned in paragraph 1 above from his personal activities exercised in the other Contracting State shall also include: a) remuneration of any kind paid for the use of or the right to use his name, picture or other personal rights; and b) income derived from any right for the recording and trans- mission of his artistic or athletic performances by radio, television or any other media, provided that such remuneration or income is effectively con- nected with his personal activities exercised in the other Con- tracting State.
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(3) Where income as defined in paragraphs 1 and 2 above accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the pro- visions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
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(4) Paragraphs 1 and 3 above shall not apply to income accruing from the exercise of activities by artistes or sportsmen in a Contracting State where the visit to that State is financed entirely or mainly from public funds of a State, a Land, a political subdivision or a local authority thereof or by a recog- nised charitable organisation in the Federal Republic of Ger- many or by a statutory body in Singapore. In such a case the income shall be taxable only in the Contracting State of which the person is a resident.