Artikel 18 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 18 1 Notwithstanding the provisions of Articles 15 and 16, 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 country in which these activities are exercised. 2 Notwithstanding anything contained in this Convention, where the services of a public entertainer or an athlete mentioned in paragraph 1 are provided in a country by an enterprise of the other country, the profits derived from providing those services by such enterprise may be taxed in the first-mentioned country if the public entertainer or the athlete performing the services controls, directly or indirectly, such enterprise.