- 1. Notwithstanding the provisions of Articles 7 and 15, 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 sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
- 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 provisions of Articles 7, 13, 15 and 23, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
- 3. Notwithstanding the provisions of paragraph 1, income derived by a resident of a Contracting State as an entertainer or a sportsman from his personal activities as such exercised in the other Contracting State shall be taxable only in the first-mentioned State if those activities in the other State are supported mainly by public funds of the first-mentioned State, local authorities of that State or statutory bodies of that State or of a local authority of that State.
- 4. Notwithstanding the provisions of paragraph 2, where income in respect of personal activities exercised by an entertainer or a sportsman, who is a resident of a Contracting State, in his capacity as such in the other Contracting State accrues not to the entertainer or sportsman himself but to another person, that income, notwithstanding the provisions of Articles 7 and 15, shall be taxable only in the first-mentioned State, if that other person is supported mainly by public funds of the first-mentioned State, local authorities of that State or statutory bodies of that State or of a local authority of that State.