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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 21

Artistes and Athletes

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State in his capacity as an entertainer, such as a musician, theatre, cinema, radio or television artiste, or as athletes, from his personal activities as such exercised in the other Contracting State, maybe taxed in that other State.

(2) Where income in respect of personal activities exercised by an artiste or an athlete in his capacity as such accrues not to the artiste or athlete himself, but to another person, that income, notwithstanding the provisions of Articles 7, 14 and 15, may be taxed in the Contracting State in which the activities of the artiste or athlete are exercised.

(3) Notwithstanding the provision of paragraph (1) and (2) of this Article, income derived from the activities which are carried out within the scope of a cultural Convention between the Contracting States, shall be exempt from tax in the Contracting State in which such activities are performed, if the visit to this State is financed wholly or partly out of public funds belonging to the Government of a Contracting State, a local authority, or a public institution in both the Contracting States, and the activities are not undertaken for profit-making purposes.