(1) Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities exercised in the other Contracting State, may be taxed in that other State.

(2) Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman 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 entertainer or sportsman are exercised, if he is able to exercise a controlling influence over that other person.

(3) The provisions of Articles 1 and 2 shall not apply to income from the activities of artistes or sportsmen in a Contracting State if their visit to that State is wholly or substantially, directly or indirectly, supported from the public funds of the other Contracting State.