ARTICLE 17
Artistes and Sportspersons
(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 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 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 himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
(3) Paragraphs (1) and (2) shall not apply to income accruing from the exercise of activities by artistes or sportspersons in a Contracting State where the visit to that State is financed entirely or mainly from public funds of the other State, a political subdivision or a local authority thereof. In such a case the income may be taxed only in the Contracting State of which the individual is a resident.