ARTICLE 17
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 theatre, motion picture, radio or television artiste or a musician, or as an athlete, 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 an athlete in his capacity as such accrues not to the entertainer or athlete 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 athlete are exercised. The same applies to income that such other person derives from acting as an intermediary or otherwise making the services of the entertainer or athlete available to a third party, and to any other payments made in connection with the activities of the entertainer or athlete.
(3) The provisions of paragraphs (1) and (2) shall not apply to income derived from activities performed in a Contracting State by entertainers or athletes who are residents of the other State, if the visit to the first-mentioned State is substantially supported, directly or indirectly, by public funds of the other Contracting State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the Contracting State of which the entertainer or athlete is a resident.