Artistes and athletes

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..... , from their personal activities as such may be taxed in the Contracting State in which these activities are exercised. 2. Where income arising from personal activities are such exercised in a Contracting State by an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7 (Business profits), 15 .....

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