Artistes and Athletes
(1) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer such as a musician or a theatre, motion picture, radio or television artiste, or as an athlete, from his personal activities exercised as such in the other Contracting State, may be 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) The provisions of paragraph (1) shall not apply to income derived from activities exercised in a Contracting State by an artiste or an athlete, if the visit to that State is wholly or mainly supported by public funds of the other Contracting State, by one of its political subdivisions or local authorities, or by a non-profit making organization recognized as such in the other Contracting State. In this case, the income shall be taxable only in the Contracting State in which the artiste or athlete is a resident.