DT7317 - DT: France: double taxation agreement, Article 17: Artistes and Athletes

This agreement applies for periods before the new comprehensive agreement has effect (see DT7250).

(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 these activities are exercised.

(2) Such income derived from the United Kingdom by a resident of France may also be taxed in France.