DT13566 - DT: Morocco: double taxation agreement, Article 17 Artistes and Athletes

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised. The above-mentioned rule shall also apply to income derived by persons profiting from or organising such activities.

(2) The provisions of paragraph (1) of this Article shall not apply if the visit to a Contracting State of the entertainer or the athlete is supported, wholly or partly, from the public funds of the other Contracting State, including a political subdivision or local authority of that other State, nor shall they apply to income from activities carried on in a Contracting State by non- profit making organisations of the other Contracting State or by their members, except where the latter are acting on their own behalf.