DT6916 - DT: Falkland Islands: double taxation agreement, Article 17: Artistes and sportsmen

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

(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 Paragraphs 7, 14 and 15, be taxed in the territory in which the activities of the entertainer or sportsman are exercised.