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 Articles 7, 14 and

15, be taxed in the Contracting State in which the activities of the entertainer or sports-

man are exercised.

3. Notwithstanding the preceding provisions of this Article, income derived by enter-

tainers or sportsmen who are residents of a Contracting State from the activities exer-

cised in the other Contacting State under a plan of cultural exchange between the Gov-

ernments of both Contracting States shall be exempt from tax in that other State.

ARTICLE 18

PENSIONS

Subject to the provisions of paragraph 2 of Article 19 of this Convention, pen-

sions and other similar remuneration paid to a resident of a Contracting State in consid-

eration of past employment shall be taxable only 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.

2. Notwithstanding the provisions of paragraph 1, pensions and other similar remu-

neration paid by, or out of funds created by, a Contracting State or a political or admin-

istrative 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 pensions and other similar remuneration shall be taxable only in the

other Contracting State if the individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages, pen-

sions, and other similar remuneration in respect of services rendered in connection with

a business carried on by a Contracting State or a political or administrative subdivision

or a local authority thereof.

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