Entertainers

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Full Text of the Document

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....taxed in that other State. 2. Where income in respect of the personal activities of an entertainer as such accrues not to that entertainer but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer are exercised. 3. Notwithstanding the provisions of paragraph (1), income derived by ....