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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

Notwithstanding the provisions of Articles 14 and 15, income that performing artists, such as an artist of theatre, of cinema, radio or television, musician, or a sportsman draws from his personal activities carried on in the other Contracting State, shall be taxable in that other State where the activities are carried out.