Artistes and Sportspersons

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Full Text of the Document

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....ised in the other Contracting State may be taxed in that other State. 2. Where income in respect of or in connection with personal activities exercised by an artiste or a sportsperson accrues not to the artiste or sportsperson himself 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 ....