ARTICLE 17
Artistes and Sportsmen
(1) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of the sovereign territory of a Contracting Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the sovereign territory of the other Contracting Party, may be taxed in the sovereign territory of that other Contracting Party.
(2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the sovereign territory of the Contracting Party in which the activities of the entertainer or sportsman are exercised.
(3) Paragraphs (1) and (2) shall not apply to income accruing from the exercise of activities by artistes or sportsmen in the sovereign territory of a Contracting Party where the visit to the sovereign territory of that Contracting Party is financed entirely or mainly from public funds of the state of the other Contracting Party, or on the German side also one of its Länder or one of its political subdivisions, or a local authority thereof. In this case, the income may be taxed only in the sovereign territory of the Contracting Party in which the person is a resident.