ARTICLE 17

ARTISTES AND SPORTSPERSONS

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a

resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio

or television artiste, or a musician, or as a sportsperson, from his personal activities as

such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a

sportspersonin his capacity as such accrues not to the entertainer or sportsperson

himself but to another person, that income may, notwithstanding the provisions of

Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the

entertainer or sportsperson are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from

activities performed in a Contracting State by entertainers or sportspersons if the visit to

that State is wholly or mainly supported by public funds of the other Contracting State

or a political or administrative subdivision or a local authority thereof. In such a case the

income shall be taxable only in the State of which the entertainer or sportsperson is a

resident.

ARTICLE 18

PENSIONS

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar

remuneration paid to a resident of a Contracting State in consideration of past

employment shall be taxable only in that State.

2. Notwithstanding the provisions of paragraph 1 of this Article, pensions and other

similar payments made under the social security legislation of a Contracting State may

be taxed in that State.

ARTICLE 19

GOVERNMENT SERVICE

1. Salaries, wages and other similar remuneration paid by a Contracting State or a

political or administrative subdivision or a local authority thereof to an individual in

respect of services rendered to that State or subdivision or authority shall be taxable

only in that State. However, such salaries, wages and other similar remuneration shall

be taxable only in the other Contracting State if the services are rendered in that State

and the individual is a resident of that State who:

(a) is a national of that State; or

(b) did not become a resident of that State solely for the purpose of

rendering the services.

II SÉRIE-A — NÚMERO 160____________________________________________________________________________________________________________

38