Entertainers and Sportspersons
(1) Notwithstanding the provisions of Article 15 and 16, 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 his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
(2) Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 8, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
(3) The provisions of paragraphs 1 and 2 of this Article shall not apply to income derived from activities exercised in a Contracting State by an entertainer or sportsperson, insofar as these activities conform to the purpose of a visit to that Contracting State wholly or mainly supported by public funds of the other Contracting State or a local authority or a statutory body thereof. In such case, the income is taxable only in the Contracting State in which the artiste or sportsperson is a resident.