Artistes and sportspersons
X X X X Extracts X X X X
X X X X Extracts X X X X
....ved by a resident of a Contracting State as an artiste, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his or her personal activities as such....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the artiste or sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an artiste or sportsperson from his or her personal activities as such shal....
TaxTMI