PUBLIC ENTERTAINERS. 1. Notwithstanding the provisions of Article 15, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal services as such may be taxed in the Contracting State in which these services are performed.
PUBLIC ENTERTAINERS. 1. The provisions of paragraph 2 of Article 14 shall apply to salaries, wages, or other similar compensation or remuneration in respect of personal services (including professional services) rendered in a Contracting State by public entertainers (such as stage, motion picture, radio or television artistes, musicians and athletes) only if the visit to that Contracting State is substantially supported directly or indirectly from funds created by the other Contracting State, a Land, a political subdivision or a local authority thereof.
PUBLIC ENTERTAINERS. Notwithstanding Article 16 (Independent Personal Services) and 17 (Dependent Personal Services), the income derived by an individual who is a resident of one Contracting State from his performance of personal services in the other Contracting State as a public entertainer, such as a theater, motion picture, radio or television artist, a musician, or an athlete, may be taxed by the other Contracting State, but only if the gross amount of such income exceeds 400 United States dollars or its equivalent in Israeli pounds for each day such person is present in the other Contracting State for the purpose of performing such services therein.
