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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 17

Artistes and Athletes

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by public entertainers, such as theater, motion picture, radio or television artistes, or musicians, or by athletes or sportsmen, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised.

(2) Where income of personal activities exercised by an entertainer, an athlete or a sportsman, in his capacity as such accrues not to the entertainer, athlete or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14, and 15 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer, athlete or sportsman are exercised.