Artikel 17 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 17 Artistes and athletes 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 activities as such may be taxed in the State in which these activities are exercised. This also applies, notwithstanding the provisions of Article 7, if such income accrues to a person having engaged the public entertainers or athletes. 2 The provisions of paragraph 1 shall not apply, if the visit of the public entertainers or athletes to one of the States is substantially supported from the public funds of the other State or a political subdivision or a local authority thereof.