DT17414 - DT: South Africa: double taxation agreement, Article 15 Artistes and Atheletes

This Agreement applies in the UK up to 31 March 2003 (CT) and 2002/3 (IT) and in South Africa up to 31 December 2002. For later periods see “New treaties/protocols in force” on the left-hand bar on the DT manual.

Notwithstanding anything contained in this Convention, 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 these activities are exercised.