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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - 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 16

Artistes and Sportspersons

(1) Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a country as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other country, may be taxed in that other country.

(2) Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the country in which the activities of the entertainer or sportsperson are exercised.

(3) The provisions of paragraphs (1) and (2) shall not apply to income derived by a resident of a country from activities exercised in the other country, if the visit to that country is mainly supported by public funds of the countries or their political subdivisions or local authorities or by an organisation which in one of the countries is recognised as a charitable organisation, or takes place under a cultural agreement between the countries or their political subdivisions or local authorities. In such a case, the income shall be taxable only in the country of which the entertainer or sportsperson is a resident.