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Article 18 - Income earned by entertainers and athletes - Norway (Old - Effective upto 31-3-2012)Extract ARTICLE 18 - Income earned by entertainers and athletes - 1. Notwithstanding the provisions of articles 15 and 16, 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 7, 15 and 16, 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), income derived from such activities as defined in paragraph (1) shall be exempt from tax in the Contracting State in which these activities are performed if the visit of the entertainer or athlete is within the framework of cultural exchange between the two Contracting States, or is directly or indirectly supported, wholly or substantially, from the public funds of the other Contracting State, including a political sub-division or local authority of that other State.
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