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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
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.

ARTICLE 18

Artists and Sportsmen

(1) Notwithstanding the provisions of Articles 15 and 16 of this Regulation, income derived by a resident of a Member State as an entertainer, such as a theatre, motion picture, radio or television artist, or a musician, or as a sportsman, from his or her personal activities as such exercised in the other Member State, may be taxed in the Member State where such activities are exercised.

(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 him or herself but to another person, that income may, notwithstanding the provisions of Articles 8, 15, and 16 of this Regulation, be taxed in the Member State in which the activities of the entertainer or sportsman are exercised.