Artistes and Sportsmen
(1) Notwithstanding the provisions of Article 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 sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
(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 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
(3) The provisions of paragraphs (1) and (2) shall not apply to income derived from activities exercised in a Contracting State by an entertainer or a sportsman if the visit to that Contracting State is wholly or mainly supported by public funds of one or both of the Contracting States or local authorities thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or a sportsman is a resident.