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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.

ARTICLE 18

Artistes and Athletes

(1) Notwithstanding the provisions of Articles 15 and 16 of this Convention, income derived by a resident of a Contracting State in his capacity as a professional artist, as a theatre, motion picture, radio or television, 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) Notwithstanding the provisions of Articles 7, 15 and 16 of this Convention, income of the activity exercised personally by the professionals artists or sportspersons, in that capacity, assigned to another person, may be taxed in the Contracting State in which the activities of these professional artists or professional athletes are performed.

(3) The income derived by a resident of a Contracting State from activities exercised in the other Contracting State in accordance with paragraphs (1) and (2) of this Article shall be exempted from tax in that other Contracting State if the visit to that Contracting State is wholly or substantially financed by public funds of the first-mentioned State or of its political or administrative subdivisions or local authorities, or if the visit takes place within the framework of a cultural agreement between the Governments of the Contracting States.