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Article XV of the Agreement shall be amended by substituting the following new Article:
(1) Notwithstanding the provisions of Articles XIV and XIVA 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 an athlete, from his personal activities as such 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 an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles VI, XIV and XIVA, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
(3) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, income derived from such activities as are referred to in paragraph (1) shall be exempt from tax in the Contracting State in which the activities are exercised, if the visit to that State is directly or indirectly supported, wholly or substantially, from public funds of the other State.”
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