Entertainers and Sportspersons
(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 that resident's 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 sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, 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.
(3) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, income mentioned in this Article accruing to an entertainer or sportsperson resident of a Contracting State shall be exempt from tax in the other Contracting State, in which the activity of the entertainer or sportsperson is exercised, provided that this activity is wholly or mainly supported by public funds of the first-mentioned State or political subdivisions or local authorities thereof. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.