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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.


Artistes and Sportsmen

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by public entertainers, such as theatre, motion picture, radio or television artists, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised. This provision shall also apply to the income derived by promoters or organizers of such activities.

(2) The provisions of paragraph (1) shall not apply to income from activities exercised in a Contracting State by a non-profit organization of the other Contracting State or its members, unless such members are acting for their own account.