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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) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provi- sions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exer- cised.
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(3) Paragraphs 1 and 2 shall not apply to income accruing from the exercise of activities by artistes or sportsmen in a Con- tracting State where the visit to that State is financed entirely or mainly from public funds of the other State, a political subdivi- sion or a local authority thereof or by an organisation which in that other State is recognised as a charitable organisation. In such a case the income may be taxed only in the Contracting State of which the individual is a resident.